In addition to right of appeal, tax law gives HMRC and customers rights to make certain applications and other references to the tribunal.

Examples of HMRC applications and references include

Sch 36 FA 2008 applications where approved by the tribunal

applications for third party information notices where identity of the customer is unknown (Para 5 (1) and (2) Sch 36 FA 2008)

applications for approval for an HMRC inspection (Para13(1) Sch 36 FA 2008)

applications for daily penalties where there has been a continuing failure to make a return (S93(3) TMA 1970)

proceedings for penalties under s100C TMA 1970

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