SM04300 - Special Measures: Notification Letters: Confirmation Notice
Where a large business(SM02000) is subject to a Special Measures Notice and continues to exhibit unco-operative behaviours without improvement, HMRC will issue a Confirmation Notice.
The Notice serves to confirm that the business remains within the Special Measures regime for an additional 27 months. Within the Confirmation Notice, a designated HMRC officer(SM04000) will set out the reasons as to why they consider that the business meets the criteria to remain within Special Measures.
HMRC can continue to issue Confirmation Notices to a larger business ahead of the expiration date of the previous Confirmation Notice.
Large businesses that are subject to a Confirmation Notice may be liable for sanctions(SM05050).
FA2016/SCH19/PT3/PARA44
FA2016/SCH19/PT3/PARA44(5)
Conditions for Issuing a Confirmation Notice
If a large business(SM02000) continues to display persistently unco-operative behaviour after receiving a Special Measures Notice, HMRC may issue a Confirmation Notice to confirm the business remains within the Special Measures regime.
When deciding whether to issue a Confirmation Notice, HMRC can consider any relevant behaviour, including conduct not mentioned in previous notices.
A Confirmation Notice can only be issued if:
- a Special Measures notice has been issued and not withdrawn
- at least 24 months have passed since the Special Measures notice was issued
- no more than 27 months have passed since the Special Measures notice was issued
FA2016/SCH19/PT3/PARA44
Time Period a Confirmation Notice is in effect
A Confirmation Notice remains in effect until it expires or is withdrawn by a designated HMRC officer(SM04000).
Where not withdrawn, a Confirmation Notice remains in effect for 27 months from the date it was issued to the large business. After this time, the Confirmation Notice expires.
Further Confirmation Notices may be issued to the large business within the 27-month period, valid for a period of 27 months, unless withdrawn.
FA2016/SCH19/PT3/PARA44(7)(b)
Withdrawal of Confirmation Notice
A designated HMRC officer(SM04000) may withdraw a Confirmation Notice at any time by giving a further notice to the large business (SM02000) at any time within the 27-month period from issue of the Confirmation Notice.
FA2016/SCH19/PT3/PARA44(7)(a)