Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
, see all updates

Information and inspection powers: authorisations and approvals: authorisation by manager

It is expected that managers who are authorised officers will give authorisation in respect of the cases worked by their staff. The fact that they have previously given advice and guidance in these same cases is no bar. However, ‘self authorisation’ is prohibited. Where the manager has personally worked the case recently, including the matter now requiring authorisation, it may therefore be wise to seek authorisation from another authorised officer.