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HMRC internal manual

Enquiry Manual

HM Revenue & Customs
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Information Powers: TMA70/S20: Authorised Officers


A copy of the authorisation is at EM10108.

Officers at Grade 6 and above in Local Compliance are authorised by HMRC to issue notices under Section 20(1) and 20(3). Other Directorates may have different authority levels.

Any authorised officer may, where necessary, act for any other authorised officer.

The judgement in R v CIR ex Parte Davis, Frankel and Mead EM10213 reminded the Inland Revenue Board’s delegate of his special responsibility when exercising a function on behalf of the Board. Authorised officers should adopt a similar approach and are required to stand back and reach a fresh view, scrutinising with care the reports from the investigators who seek a notice.

The authorised officer should consider whether the burden that will be imposed is disproportionate to the potential benefits. He or she should also consider relevance and whether any intrusion into the personal and private life of the taxpayer is proportionate..

HMRC Commissioners may also issue notices EM10103.