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HMRC internal manual

Compliance Handbook

How to do a compliance check: partial closure notices - approving officer

Partial Closure Notices (PCN) can only be issued in compliance checks involving

  • evidence of tax avoidance
  • multiple complex issues
  • large amounts of tax at risk  - (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Compliance caseworkers must make a request to issue a PCN on SEES form PCN101, see CH279600. The PCN101 must always be approved by an approving officer, independent of the compliance caseworker, before it is issued to the customer. This is because HMRC has given assurances that we will include safeguards in our processes to ensure consistency and fairness to customers. Approval of a request to issue a PCN is part of that assurance process.  

Approving officer   

Each line of business is responsible for deciding the criteria for selection of its approving officers. However, approving officers should  be a grade 7 or above.   

The role of the Approving Officer

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