How to do a compliance check: applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing: step 2 - the need to obtain the agreement of an authorised officer
Before you can apply to the tribunal for approval to issue a Taxpayer or Third Party notice you must obtain the agreement of an authorised officer, see CH260500. In the case of an Identity Unknown notice, the applicant should be an authorised officer and approval is required from a member of the Senior Civil Service (SCS), see CH262500.
If your manager has agreed that you should seek tribunal approval you should obtain the agreement of an authorised officer that the suggested action is appropriate by completing Internal Template IT01_02, available in SEES>Forms and Letters. Details of authorised officers should be available on the intranet pages for your business unit, see CH262200.
If the authorised officer agrees that tribunal approval is appropriate you should complete IIP20, see CH265060. The authorised officer must sign and date the application before it is sent to the tribunal.
Note: The tribunal will require documentation to support the fact that an authorised officer is authorised. If the authorised officer does not attend the hearing, this should be included as part of the evidence bundle, see CH265140. The officer making the application should make sure that they are able to demonstrate that the signatory is an authorised officer. If the business unit has a list of authorised officers on their intranet page, a print of the relevant page that shows the name of the authorised officer will usually suffice. But it is for the tribunal judge to decide whether they are satisfied that the application has been signed by an authorised officer, and they may require further supporting evidence, see ARTG7560.
When the IIP20 is sent to the Tribunal Service, it should be accompanied by an application brief and other documents. See CH265110 and CH265140 for further guidance on those matters, and CH265130 for guidance on actually making the application to the Tribunals Service.