How to do a compliance check: data-gathering powers: seeking authorisation
The data-gathering powers should only be used with the agreement of an appropriate officer, experienced in the use of information notices.
Outside of Centre for National Information (CNI) an appropriate officer is also an authorised officer for purposes under Schedule 36 FA 2008.
You must always have agreement from an authorised officer to apply to the tribunal for approval to issue a FA11/Sch23 data-holder notice, see CH265000.
You can make your report to the authorised office on template IT01_02, which is available in SEES Forms and Letters. The authorised officer uses the same template to reply.