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HMRC internal manual

Specialist Investigations Operational Guidance

Information and inspection powers: Schedule 36 FA 2008: identity unknown notices

Identity unknown notices (paragraph 5 Schedule 36) must be issued by an authorised officer in person. The authorised officer must be at Grade 6 or above, and must have obtained the agreement of the Director of SI before seeking tribunal approval.

You should approach the Director via the Technical Manager (Powers and Penalties), to whom a copy of the proposed notice, and of the brief for the tribunal hearing should be sent.

You may wish to consult the Technical Manager (Powers and Penalties) before issuing an informal request, although this is not mandatory.