RPSM03100610 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Notifying HMRC: Appeals against notices

Appeal against a notice for information issued by HMRC

An individual can appeal against a notice requesting information, particulars or documents relating to their notification of protection (see RPSM03100600).

Pages at RPSM12102000 onwards, explain the appeals process and time limits, including the possibility of a HMRC review of the decision.

Under the appeal and review process either HMRC or, if necessary, a tribunal may decide whether the notice or any part of it was right.

A notice may be confirmed or set aside (in part or completely).

If any part of the notice is confirmed by a tribunal, the individual will then have 30 days from the date of the tribunal’s decision to comply.

The decision by the tribunal will be final.