How to do a compliance check: authorised officer: classes of authorised officer: definition of a vulnerable person
A vulnerable person is someone in need of special care, support, or protection because of their age, disability or personal circumstances.
Where you have concerns that a person may be vulnerable, you should consider the circumstances carefully and
- explain the reasons for your decision when making any application for authorisation, see CH260500
- identify any safeguards you will put in place to protect them, if your application is agreed by an authorised officer.
A person under 18
There are already specific requirements in place when holding a meeting with a customer who is under the age of 18, see CH201350. You should take these into account when making any application to an authorised officer.
A person with a disability
You must not consider a person vulnerable solely on the basis that they have a disability. This would be discriminatory. Many people have disabilities that have no impact on their ability to manage their tax affairs.
Where a person has a disability you must make any reasonable adjustments they require, to ensure they are not disadvantaged when you carry out your compliance check. Further information on carrying out a compliance check on a person with a disability is at COG11360.
In circumstances where you think that despite making reasonable adjustments, the person will be disadvantaged by their disability you should consider whether they are a vulnerable person. For example, you may consider a person with certain learning difficulties to be vulnerable.
Where a person is unable to deal with their tax affairs see COG11360 and IDG30431.