SACM8075 | Making Enquiries into Claims: Appeals

The claimant has a right of appeal against any conclusion, decision or amendment by an officer of the Board.

Where the enquiry was closed by way of a section 28A or a section 28B notice, the appeal may be made under section 31(1)(b).

Where the enquiry was closed by way of a para.7 notice, the appeal may be made under para.9 Schedule 1A.

Such appeals must be made in writing within 30 days of the date on which the closure notice was issued. However, in the case of

• claims under section 56 ITA 2007 (residence etc of claimants)

• questions relating to the residence, ordinary residence or domicile of a claimant

• the application of section 615(3) ICTA 1988 (pension funds for services abroad)

the time allowed is three months.