# Finance Act 2020, 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.

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Source: https://www.legislation.gov.uk/ukpga/2020/14/schedule/8/paragraph/34 (the official version)
Page: https://openlegislation.uk/finance-act-2020/schedule-8/paragraph-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.