CISR83030 - Compliance: Regulation 9(5) directions: Inspectors authorised as collectors

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Under TMA70\s1 (2A) and (2B) some officers of the department are authorised to act as Collectors and can make a direction under Regulation 9(5).

The procedures for making Regulation 9(5) directions and dealing with associated appeals when refusing to make a direction are set out at

• CISR83020 - Regulation 9(5) directions - Condition ‘A’
• CISR83050 - Regulation 9(5) directions - Condition ‘B’
• CISR83020 - Appeals under Regulation 9(7)

Whenever an Inspector is authorised to act as a Collector and gives or refuses a direction under Regulation 9(5) the direction or notice of refusal should be signed under the title, ‘Collector of Taxes’.

When a notice of refusal to make a Regulation 9(5) direction is signed by an officer authorised to act as a Collector and an appeal is lodged under Regulation 9(7), the Inspector should normally be responsible for handling the appeal and should represent HMRC at any appeal hearing.