CH229950 - How to do a compliance check: information powers: rules that apply to all notices: appeals
Source: gov.uk (2025-12-05)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful

See CH24320 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch24320) for an introduction to and technical guidance on appeals against information notices.

Technical guidance for dealing with appeals and the Tribunals Service is contained within the Appeals, Reviews and Tribunals Guidance (ARTG (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance)). You should refer to this guidance if you receive an appeal against an information notice or against a penalty you assess because a person has failed to comply with an inspection or information notice.

If the person has appealed to HMRC, see CH24340 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch24340), but they do not reply to our offer of a review or make an appeal to the tribunal, then the appeal is treated as settled after 30 days from the date we offer them a review. This is subject to any late request for a review or any late appeal to the tribunal, see ARTG4300 (https://www.gov.uk/hmrc-internal-manuals/appeals-reviews-and-tribunals-guidance/artg4300). The direct tax rules apply for Schedule 36 reviews and appeals.

When you receive an appeal against an information notice or against a penalty for failure to comply with a tribunal-approved inspection visit or an information notice, your role in the subsequent appeal process is that of decision maker.

Type of Notice

Notice

Requirement in the Notice

-

Appeal?Y/N

Appeal? Y/N

Any notice of inspection

N

N

Excise Information Notice

N

N

Taxpayer notice except those below

Y

Y

Taxpayer notice including a requirement to produce statutory records

Y

N

Taxpayer notice referring only to records relating to the supply of goods or services; the acquisition of goods from an EU member state (pre-Brexit); the importation of goods from outside the EU as part of a business (pre-Brexit); OR the importation of goods from outside the UK as part of a business (post-Brexit)

N

N

Taxpayer notice approved by tribunal

N

N

Third party notice except those below; the appeal can only be made on the grounds that it is unduly onerous to comply with the notice

Y

Y

Third party notice including a requirement to produce the taxpayer’s statutory records

N

N

Third party notice referring only to statutory records relating to the supply of goods or services; the acquisition of goods from an EU member state (pre-Brexit); the importation of goods from outside the EU as part of a business (pre-Brexit); OR the importation of goods from outside the UK as part of a business (post-Brexit)

N

N

Third party notice approved by the tribunal

N

N

Third party notice to involved third party

Y

Y

Third party notice to involved third party including a requirement to produce its statutory records

Y

N

Third party notice relating to any pensions matter

Y

Y

Third party notice relating to any pensions matter including a requirement for the third party to produce its statutory records

Y

N

Identity unknown notice; see further details below

Y

Y

Identity unknown notice (further information)

Notice

The appeal can only be made on the grounds that it is unduly onerous to comply with the notice, except when a notice is given:
- to a parent undertaking to check subsidiaries, see CH23940 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23940)
- to a partner to check other partners, see CH23960 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23960)
- to an involved third party, see CH23980 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23980)
- to check pension matters, see CH23990 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23990)
Requirement in the notice

The appeal can only be made on the grounds that it is unduly onerous to comply with the notice, except when a notice is given:
- to a parent undertaking to check subsidiaries, see CH23940 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23940)
- to a partner to check other partners, see CH23960 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23960)
- to an involved third party, see CH23980 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23980)
- to check pension matters, see CH23990 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch23990)