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HMRC internal manual

Compliance Handbook

How to do a compliance check: authorised officer: actions of an authorised officer

If you are an authorised officer, any request for approval to use the powers listed at CH260100 will be made by written submission, see CH260500. In very rare circumstances, see CH262100, you may be required to respond to a verbal request for approval. Whether the request is written or verbal, you must consider each case carefully.

In particular you must consider and record

  • the risks in using the specific information or inspection power
  • the risks of not allowing use of the specific information or inspection power
  • any relevant factors you took into account in making your decision
  • whether you give agreement or not and the reasons for that decision.

You must sign and date the written submission noting any comments or instructions and then return it to the submitting officer who will retain it with the case papers/record on EF/Caseflow as appropriate.

You will be accountable for the decision you reach so it is important that your reasoning is clear and recorded thoroughly. Tax Administration Advice are available to provide any support and advice you require to make a decision. You should contact them using the following links: