Regulation 7 Appeal against refusal to accept noticeI1

The individual may appeal against a refusal by Her Majesty’s Revenue and Customs to accept the paragraph 14 notice.

The notice of appeal must be given to Her Majesty’s Revenue and Customs before the end of the period of 30 days beginning with the day on which the refusal to accept the paragraph 14 notice was given.

Where an appeal under this regulation is notified to the tribunal, the tribunal must determine whether Her Majesty’s Revenue and Customs were entitled to take the view that the notice did not satisfy the requirements in regulation 4.

If the tribunal allows the appeal, the tribunal may direct Her Majesty’s Revenue and Customs to accept the paragraph 14 notice and issue a certificate to the individual.