CH29440 - Data gathering: Appeals against data-holder notices: Tribunal powers on appeal

On appeal, the tribunal may confirm, vary or set aside the data-holder notice or a requirement in it.

If the tribunal confirms or varies the notice, or a requirement in it, the data-holder must comply with the notice or requirement

  • within such period as is specified by the tribunal, or
  • if the tribunal does not specify a period, within such period as is reasonably specified in writing by an officer of HMRC following the tribunal’s decision.

A decision by the tribunal under this part is final, despite the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007.

»Ê¹ÚÌåÓýapp Appeals, Reviews and Tribunals Guidance has detailed guidance about the review and appeal process - see the Appeals, Reviews and Tribunals Guidance (ARTG).

FA11/SCH23/PARA29