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HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
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Information and inspection powers: authorisations and approvals: tribunal approval of Sch 36 applications

A Notice must be approved by an authorised officer (CH260000 and SIOG7410) before going to the Tribunal Service. To satisfy the Tribunal Judge that this has properly been considered the following must be made available to the Judge at the Hearing:

  • a copy of the application (see CH260500) made by the investigating officer to the authorising officer
  • a clear written acknowledgement that approval has been given.

To demonstrate that approval has been given by an authorised officer, the list of authorised officers should be printed off the SI site and passed to the Judge, as necessary. The Judge should not retain this list.

If an application is refused because the Tribunal Judge is not satisfied that the authorising officer has authority you should notify the head of the SI Appeals and Review Team in SI Glasgow.

Application to the Tribunal Service can be made by:

  • email - the subject box should state ‘Schedule 36 Application’ unless it is an application under paragraph 5 (Identity unknown notice - CH24200) in which case it should state ‘Schedule 36 Application under paragraph 5’, or
  • postal application to the Tribunals Service.

Only one application should be made (if a postal application is made do not make an email application and vice versa).