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Home / Simons-Taxes /Administration and compliance /Part A4 Returns, assessment and collection /Division A4.6 Collection of tax /Enforcement by deduction from accounts (Direct Recovery of Debts (DRD)) / A4.618B Hold notice—objections and appeals
Commentary

A4.618B Hold notice—objections and appeals


Administration and compliance

An objection may be made against a hold notice and an appeal may be made against HMRC's decision in respect of an objection against a hold notice.

Objection to a hold notice

The debtor, anyone who holds a joint account with the debtor which is affected by the hold notice, or an interested third party can make a written objection to the hold notice on the grounds that1:

  1. Ìý

    •ÌýÌýÌýÌý in the case of the debtor only, the related debts have been wholly or partly paid

  2. Ìý

    •ÌýÌýÌýÌý at the time the hold notice was given, either there was no relevant sum in relation to the debtor or the debtor did not hold any account with the deposit-taker;

  3. Ìý

    •ÌýÌýÌýÌý the hold notice is causing or will cause exceptional hardship

  4. Ìý

    •ÌýÌýÌýÌý there is an interested

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