What if I disagree with a tribunal authorised information notice?
Where HMRC gets pre-authorisation from a tribunal to issue a Taxpayer or Third Party notice there will be no right to appeal. But before HMRC goes to a tribunal they will issue an ‘opportunity letter’ to the customer. It will tell the customer that HMRC is seeking tribunal authorisation, what information is being sought, and give the customer an opportunity to make representations that can be presented to the tribunal.
