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HMRC internal manual

Compliance Handbook

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HM Revenue & Customs
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Agent operational guidance: dishonest tax agents: authorising decisions - process summary

There are a number of decision points in dishonest tax agent casework.

Who makes the decision depends on the action the caseworker is about to take

Decisions for an authorised officer

What does the caseworker want to do? Who can decide to issue the notice? How to issue the notice? Where is the guidance?
Issue a conduct notice An authorised officer (AO) at Grade 6 in the Agent Compliance Team (ACT) but outside the caseworker’s management chain. The AO must get the written consent of the nominated SCS to issue the conduct notice. (See Decisions for the nominated SCS)  
Having got consent from the SCS to issue the notice, the Authorised Officer can agree in writing that the caseworker issue it. CH881400
The names of the AOs who can make these decisions are in local guidance.        
  Issue a file access notice An authorised officer (AO) at Grade 6 in ACT but outside the caseworker’s management chain. The AO can apply to the tribunal for approval to issue a notice or they can agree in writing that the caseworker apply to the tribunal. CH882700
The names of the AOs who can make these decisions are in local guidance.

 

Self authorisation is not permitted. If you are the caseworker and an authorised officer, you cannot make these decisions in one of your own cases. You will need another authorised officer to make the decisions.

 

For guidance about the role of an authorised officer, see CH261000.

For guidance on what an authorised officer must consider and record, see CH261200.

(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)

Decisions for the caseworker’s manager

What does the caseworker want to do? Who can decide to assess? Authorisation required Where is the guidance?
Assess an initial penalty for failure to comply with a file access notice Caseworker’s manager Agreement in writing that the penalty can be assessed. CH883200
Assess daily penalties for failure to comply with a file access notice Caseworker’s manager Agreement in writing that the penalty can be assessed. CH883300

Decisions for an authorising officer

What does the caseworker want to do? Who can decide to assess? Authorisation required Where is the guidance?
Assess a penalty for dishonest conduct An authorising officer at Grade 6 in ACT but outside the caseworker’s management chain.    
  Agree in writing the amount of the penalty that can be assessed. CH883655
The names of the authorising officers who can make this decision are in local guidance.

 

Self authorisation is not permitted. If you are the caseworker and an authorising officer, you cannot agree the amount of the penalty. You will need another authorising officer to make the decision.

 

For guidance on the role of the authorising officer, see CH883655.

Decisions for the nominated SCS

The nominated SCS’s

  • consent must be obtained for an AO (see Decisions for an authorised officer) to issue or agree to another officer issuing, a conduct notice, see CH881400
  • agreement must be obtained to a caseworker’s proposals for publishing details of dishonest conduct, see CH884400.

The name of the nominated SCS is in local guidance.