You have already seen that there are circumstances when a person can appeal against an information notice.
An appeal must be in writing and reach HMRC within 30 days of the receipt of the notice. It must be given to the officer who issued the notice and state the grounds of the appeal.
Appeals can be settled by agreement between the person receiving the notice and HMRC. If agreement cannot be reached the appellant can request a review by an Independent Review officer. If it still remains unresolved the appellant will have to ask for the appeal to be heard by a Tribunal. Their decision is final and you and the person making the appeal must abide by it.
No appeal can be made against:
- a notice approved by a Tribunal
- a requirement to supply anything which forms part of a person's statutory records
- any requirement to supply statutory records relating to the following:
- a supply of goods or services
- the acquisition of goods from an EU state
- the importation of goods from outside the EU.