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HMRC internal manual

Enquiry Manual

Companies: Quarterly Instalment Payments: Authorised Officers

S.I. 98 No 3175 Regulation 10

S.I. 98 No 3175 Regulation 11

S.I. 98 No 3175 Regulation 12

HMRC Commissioners are authorised to obtain information or inspect records. They have delegated the power to officers at Grade 6 or members of the Senior Civil Service, who are therefore the authorised officers for the purposes of these regulations. You should only consider making enquiries under these regulations in the most serious of cases, where you have indications that there has been flagrant abuse of, or disregard for, the instalment regulations and only after the company has been given a chance to provide the required information voluntarily. Where, following these enquiries, you consider that a penalty under Section 59E(4) is due you must submit the case to contact link, for formal approval of penalty action.

These information and inspection powers take precedence over the FA08/SCH36 powers that were introduced with effect from 1 April 2009.