Taxes Management Act 1970 section Sch 3A para 4

Approved persons

Section Sch 3A para 4 sets out the requirement for persons to be approved by HMRC before they can transmit information electronically, and the process for appealing if approval is refused or withdrawn.

• Electronic transmissions may only be made by persons approved by HMRC, whether acting on their own behalf or on behalf of others
• HMRC must notify applicants of the grant or refusal of approval, and must state the grounds for any refusal or withdrawal
• Approval can be withdrawn by HMRC at any time by giving notice specifying the effective date
• A person refused approval or whose approval is withdrawn may appeal in writing to HMRC within 30 days, and if referred to the tribunal, the appeal will only succeed if the refusal or withdrawal is considered unreasonable