Making a case for applying the JSL measure: Preparing the case for submission
This section of the guidance should only be followed once the criteria set out in sections JSL3000 and JSL4000 have been met. It explains the roles and responsibilities of those involved in the decision making process. A decision-making flow chart has been created for your assistance.
There is an (This content has been withheld because of exemptions in the Freedom of Information Act 2000) which must be used in all cases. The following sections provide guidance on its completion.
The case officer should prepare a separate authorisation procedure template for each taxable person that they are recommending should be held jointly and severally liable by completing sections 1 to 4. In section 3, you should record the full evidential picture and steps taken to demonstrate the tests in JSL4000 have been met.
Once completed the authorisation procedure template must be countersigned at Senior Officer (SO) level who must complete section 5 of the form prior to referral to the Insolvency and Securities Team (IST) (JSL1320 and JSL5100). The countersigning SO needs to confirm s/he is satisfied that the taxable person knew or had reasonable grounds to suspect that VAT would go unpaid. If the SO is not satisfied the case should not be referred to IST and more evidence sought to support the case.