IFM14340 - Withdrawal of application (regulation 10 of SI 2011/2999)

HMRC must, within 28 days of receipt of the application, give notice to the person who made the application:

• accepting the application;
• rejecting the application; or
• asking for further information in order to consider the application.

HMRC will not accept an application if any of the items required together with the application (see IFM14320) is not supplied.

Any rejection of an application by HMRC must include a statement of the reason for which the application was rejected.

HMRC may ask for further information. The applicant must provide it within a period of 28 days (beginning with the day on which HMRC asked for it, or within any longer period HMRC may have agreed). HMRC will, within 28 days beginning with the day on which they receive the further information, give notice to the person who made the application either accepting or rejecting the application. There is an appeal process if HMRC rejects an application (see IFM14360).