CH29430 - Data gathering: Appeals against data-holder notices: Process of appeal
Where a person appeals against a data-holder notice, see CH29420, the appeal must
- state the grounds of appeal
- be in writing
- be within 30 days from when the data-holder notice was given, and
- be given to the officer of HMRC who gave the data-holder notice.
FA11/SCH23/PARA29