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.