Paragraph 34

(1)

Notice of appeal under paragraph 33 must be given to HMRC—

(a)

in writing,

(b)

within 30 days after the specified date.

(2)

In sub-paragraph (1) “specified date” means—

(a)

in relation to an appeal under paragraph 33(1)(a), the date on which the notice of amendment was issued;

(b)

in relation to an appeal under paragraph 33(1)(b) or (d), the date on which the closure notice was issued;

(c)

in relation to an appeal under paragraph 33(1)(c) or (e), the date on which the notice of assessment was issued.

(3)

The notice of appeal must specify the grounds of appeal.