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HMRC internal manual

Compliance Handbook

Agent operational guidance: dishonest tax agents: establishing dishonest conduct: authorising the conduct notice

A conduct notice can only be issued by

  • an authorised officer, or
  • a specialist officer within the Agent Compliance Team (ACT) with the approval of an authorised officer.

For conduct notices the authorised officer will be an officer at Grade 6 within ACT, outside the caseworker’s management chain.

The authorised officer must get the consent of the nominated Senior Civil Servant (SCS) their directorate before issuing the conduct notice, or agreeing that another specialist officer in ACT can issue it.

Self authorisation is not permitted. If you are a specialist officer in ACT and an authorised officer, you cannot issue a conduct notice in one of your own cases. You will need another authorised officer to issue the notice or agree that you can issue it, after they have got the consent of the nominated SCS.

You must get an authorised officer’s agreement in writing. The authorised officer must get the SCS’s consent in writing.

There is a summary of decisions that require authorisation at CH885000.