Where CDF offer is made 30 June 2014 onwards: pre-authorisation review and action: the role of the authorising officer
COP9 cannot be issued unless this is approved by the Authorising Officer, see FCIM202070. The Authorising Officer will apply basic tests to cases when deciding if registration is appropriate.
Whilst there are generally no minimum amounts of tax at risk, the amount of potential lost revenue will be a consideration in determining if COP9 will be used.
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)