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HMRC internal manual

Specialist Investigations Operational Guidance

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HM Revenue & Customs
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Information and inspection powers: authorisations and approvals: authorised officers in SI

The Compliance Handbook contains guidance on the approvals and authorisations needed to use the powers contained in Schedule 36 FA 2008. See especially CH260000+.

All of the authorisations required may be given by officers of Grade SO and above, apart from the following:

  • Identity unknown notice: Officers at Grade 6 and above. (Director’s agreement also required where tribunal approval is to be sought). See SIOG7590.
  • Authorised actions in sensitive cases(This content has been withheld because of exemptions in the Freedom of Information Act 2000) CH262600(This content has been withheld because of exemptions in the Freedom of Information Act 2000) : Sensitive Case Manager.
  • Application to Upper Tribunal for tax-related penalty on information powers: officers at Grade 7 and above.

A list of authorisers in SI may be found on the SI Intranet site. The list may be used in tribunal hearings to confirm that particular officers are authorised.