There is a right of appeal against any notice to provide
documents or particulars. Pages at
RPSM12102000 onwards, explain the
appeals process, 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 documents or
particulars were reasonably required by HMRC.
The notice may be confirmed or set aside in part or in full.
If any part of the notice is confirmed by a tribunal you will have
30 days from the date of the eventual outcome to comply.
| Glossary ( RPSM20000000) |
