Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Compliance Handbook

CH262000 · How to do a compliance check: authorised officer: classes of authorised officer

  • CH262100 · The principles
  • CH262200 · General
  • CH262400 · Permission to undertake a visit with less than 7 days’ notice and applying to the tribunal for approval to undertake a visit
  • CH262500 · Issuing an identity unknown notice or identification notice
  • CH262600 · Definition of a sensitive case
  • CH262700 · Definition of a vulnerable person
  1. How to do a compliance check: authorised officer: classes of authorised officer: contents
  2. How to do a compliance check: authorised officer: classes of authorised officer: general

CH262200 | How to do a compliance check: authorised officer: classes of authorised officer: general

From HM Revenue & Customs · Compliance Handbook

This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email [email protected] to let us know the specific content you find useful.

The authorised officer will be at minimum grade SO for most actions requiring authorisation.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The exceptions to this rule are where

  • you want to issue an identity unknown notice, see CH262500

  • you want the authorised officer to issue an identification notice, see CH227500

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • you want to charge a tax-related penalty for a person’s failure to comply with an information notice or obstructing an inspection, see CH270400.

PreviousNext
PrivacyTerms