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HMRC internal manual

Compliance Handbook

How to do a compliance check: authorised officer: application made to authorised officer

Before you use any of the information, data-gathering and inspection powers listed in CH260100 you must obtain the agreement of an authorised officer.

You must make a written report covering, where appropriate

  • the action for which you need agreement
  • the facts and a brief summary of the compliance check to date
  • why you need to use the particular power
  • what action you have already taken to obtain the information or carry out the inspection
  • what other means could be used to obtain the information or carry out the inspection and why you think they are inappropriate
  • why you think the proposed course of action is appropriate. In particular you must address the HRA aspects, see CH260300, and say why this action is proportionate to the level of tax at risk
  • the reasons why you are requesting the appropriate authorisation from them to issue a third party notice or an identification notice.

If you are asking for agreement to assess daily penalties, to assess a penalty under FA08/Sch36/Para40A or to apply to the Upper Tribunal for a tax-related or increased daily penalty, you should adapt the report accordingly.

When you are writing your report you may find that there is other action you can take to progress your check. You should always consider using this other course of action before seeking agreement to use one of the powers listed at CH260100.

You can make your report to the authorised officer on a template IT01_02, which is available in SEES Forms and Letters. The authorised officer uses the same template to reply.

If you are asking for the approval of an Exchange of Information request, you must forward a copy of the Request for Information stencil to the authorised officer before sending a request to the Offshore Coordination Unit, see CH207350.