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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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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.