This regulation deals with notices that HMRC must provide to
defaulting contractors.
HMRC must issue a default notice to anyone appearing to be in
default in accordance with Regulation 46: SI2005/2045 reg 47(1).
Anyone served with a default notice can appeal by notifying
HMRC within 30 days of the date of the notice. The grounds for
appeal must be that the person is not in default. If the appeal is
successful the default notice must be withdrawn: SI2005/2045 reg
47(2), (3) and (4).
Regulation 59 applies to appeals under this para: SI2005/2045
reg 47(5).
ENABLING PROVISION – FA04/S71 (1)
