CH279610 - How to do a compliance check: partial closure notices - approving officer
Partial closure notices (PCNs) should only be issued in compliance checks in certain circumstances, in line with HMRC’s policy, see CH279600.
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Independence of approving officers
Approving officers must be independent from the compliance check. This means an approving officer must not approve the issue of a PCN for a compliance check that they are currently working, or have worked in the past.
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The role of the approving officer
When considering whether a PCN should be issued for the particular matter(s), you, as the approving officer, do not need to know the detailed technical arguments or in-depth information about the case. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (see CH279600):
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- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)