How to do a compliance check: information powers: excise information notice: manager’s role
An application to the tribunal for approval to give an excise information notice requires managerial agreement.
Agreement to apply to the tribunal or tax-related penalties for failure to comply with the notice, should only be given by independent, trained managers at grade SO or above.
The manager must
- not be the person who is working the case
- be trained in the use of information powers
- have practical knowledge, skills and experience of the use of information powers
- have technical knowledge of the duty at risk.
When an officer provides the manager with a report as outlined in CH228500, the manager should rigorously examine the facts and options including whether the proposed action is
- legally valid
- reasonable and proportionate to the risks identified
- HRA-compliant, see CH21300
- consistent with the standards required for that area of HMRC’s work
- the most appropriate course of action.
The manager should then be in a position to
- make an effective decision based upon the facts
- record the decision and
- advise the officer what action to take.
If the manager agrees that an application to the tribunal should be made they must ensure that
- any representations made by the intended recipient of the notice have been taken into account
- the contents of the opportunity letter (if there is one) and the notice agree and
- the notice is legally valid in all respects.