RPSM12301750 - Scheme Administrator Pages: Information requirements and administration: Information the scheme administrator is required to give to HMRC: Information required by notice: Appeals

Appeals

Appeal against the information notice

[Para 29 - 32 Sch 36 FA 2008] [Reg. 5 The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006] [SI 2006/570] 

The person to whom an information notice has been issued has a right of appeal against any requirement of the notice.

However there is no right of appeal to provide any information or produce any document if that forms part of a taxpayer’s statutory records. A statutory record is one that a person is required to keep by a provision under the Taxes Acts or any other Act relating to a tax for a set period of time. RPSM12300020 explains what information should be preserved in respect of a registered pension scheme and this information would be regarded as a statutory record.

There is also no right of appeal if the Tribunal approved the issue of the notice.

Appeal against penalties

Where a penalty has been levied under paragraphs 39,40 or 40A Sch 36 FA 2008 (see RPSM12301730) the person who has received the penalty can appeal against

• the fact that a penalty has been levied, or
• the amount of the penalty.

A penalty for failure to comply with a notice will not arise if the recipient of the information notice can satisfy either HMRC or the Tribunal that there is a reasonable excuse for the failure. For the avoidance of doubt a reasonable excuse does not include the following

• lack of funds (unless due to reasons outside your control), or
• reliance on another person to do anything (unless you took reasonable care to avoid failing to comply with the information notice.

Pages at RPSM12102000 onwards, explain the appeals process, including the possibility of a HMRC review of the decision. A person is not required to produce or make available for inspection any document or to provide any particulars that relate to an appeal relating to tax that is pending.

If the outcome of the appeals process confirms the original notice, the appellant must comply with that notice within 30 days of the date of the outcome.