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HMRC internal manual

Compliance Handbook

How to do a compliance check: applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing: step 3 - preparing the application

Once your manager and the authorised officer have agreed to seek tribunal approval, complete the application form IIP20 available in SEES>Forms and Letters.

The IIP20 template allows you to select the appropriate application and then asks you to include:

  • the name, office address and phone number of the officer making the application
  • HMRC’s reference
  • the name and address of HMRC representative (if any)
  • the taxpayer or data holder’s details
  • the facts relevant to the application
  • the grounds for making the application
  • the result we seek
  • the following wording, if the application is requested to be heard without notice:

    • ‘This application is made under Rule 21 of The Tribunal Procedure (First-tier Tribunal Tax Chamber) rules. This is a ‘without notice’ application in accordance with Rule 19 of the First-tier Tribunal rules because [insert a short explanation].’ See CH265080
  • the following wording, if the application is also requested to be heard in private:

    • ‘This application is made under Rule 6 for a direction under Rule 32 that the hearing be held in private on the grounds that, if the hearing were to be held in public [insert a short explanation, for example HMRC’s case may be prejudiced].’ See CH265080.

The IIP20 also asks you to enclose certain documents. These include:

  • three copies of the proposed Sch36 notice
  • a copy of the opportunity letter sent to the person to whom the notice will be addressed
  • any representations made by the person to whom the notice will be addressed
  • for Third Party notices, the summary of reasons letter sent to the taxpayer
  • for Third Party notices, any representations made by the taxpayer.

You must prepare a separate application for each customer. For example, you must prepare separate application forms for each of two directors of the same company, or for a director and the company. They must not be included on the same application form. See ARTG7540.

Your application form must be signed by an authorised officer, see CH265040.