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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: authorised officer: classes of authorised officer: general

The authorised officer will be at minimum grade SO for most actions requiring authorisation. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The exceptions to this rule are where

  • you want to issue an identity unknown notice, see CH262500
  • you want the authorised officer to issue an identification notice, see CH227500
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • you want to charge a tax-related penalty for a person’s failure to comply with an information notice or obstructing an inspection, see CH270400.