Working the Enquiry: partial closure notices: when to issue a partial closure notice
HMRC policy is that PCNs will not be issued in routine cases. PCNs should only be issued by HMRC in serious or complex cases and their use should be approved by the appropriate authorising officer or governance process in force to your work area. See CH279600 for operational guidance.
Separate details of any PCN issued in an enquiry must be maintained and reported to the authorising officer in your business area. Details should include UTR, PCN amendment and year(s).