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This regulation deals with notices that HMRC must provide to defaulting contractors.

HMRC must issue a default notice to anyone appearing to be in default in accordance with Regulation 46: SI2005/2045 reg 47(1).

Anyone served with a default notice can appeal by notifying HMRC within 30 days of the date of the notice. »Ê¹ÚÌåÓýapp grounds for appeal must be that the person is not in default. If the appeal is successful the default notice must be withdrawn: SI2005/2045 reg 47(2), (3) and (4).

Regulation 59 applies to appeals under this para: SI2005/2045 reg 47(5).

ENABLING PROVISION - FA04/S71 (1)

See CISR17700 this regulation was revoked with effect from tax periods where tax was chargeable commencing 6 April 2010.