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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Information Powers: TMA70/S19A, TMA70/SCH1A/PARA 6 and FA98/SCH18/PARA 27: Who Can Issue a Notice

The issue of a formal notice under Section 19A or Para 6 should always be approved by a Higher Officer or above.

Para 27 notices will, in practice, only be issued by officers at HO grade or above.