CH228600 | How to do a compliance check: information powers: excise information notice: manager’s role

An application to the tribunal for approval to give an excise information notice requires managerial agreement.

Agreement to apply to the tribunal or tax-related penalties for failure to comply with the notice, should only be given by independent, trained managers at grade SO or above.

The manager must

• not be the person who is working the case

• be trained in the use of information powers

• have practical knowledge, skills and experience of the use of information powers

• have technical knowledge of the duty at risk.

When an officer provides the manager with a report as outlined in CH228500, the manager should rigorously examine the facts and options including whether the proposed action is

• legally valid

• reasonable and proportionate to the risks identified

• HRA-compliant, see CH21300

• consistent with the standards required for that area of HMRC’s work

• the most appropriate course of action.

The manager should then be in a position to

• make an effective decision based upon the facts

• record the decision and

• advise the officer what action to take.

If the manager agrees that an application to the tribunal should be made they must ensure that

• any representations made by the intended recipient of the notice have been taken into account

• the contents of the opportunity letter (if there is one) and the notice agree and

• the notice is legally valid in all respects.