CH265060 | How to do a compliance check: applying to tribunal for approval to give a Sch36 FA08 notice and preparing for the hearing: preparing the application

Once your manager and the authorised officer have agreed to seek tribunal approval, complete the application form IIP20 available in SEES>Forms and Letters.

The IIP20 template allows you to select the appropriate application and then asks you to include:

• the name, office address and phone number of the officer making the application

• HMRC’s reference

• the name and address of HMRC representative (if any)

• the taxpayer or data holder’s details

• the facts relevant to the application

• the grounds for making the application

• the result we seek

• the correct wording for applications requested to be heard without notice

• the correct wording for applications also requested to be heard in private

The IIP20 also asks you to enclose certain documents. These include:

• copies of the proposed Sch36 notice

• a copy of the IIP02 or IIP27 opportunity letter sent to the person to whom the notice will be addressed, see CH265020

• any representations made by the person to whom the notice will be addressed

• for Third Party notices, the IIP29 and IIP29(FORM) summary of reasons letter sent to the taxpayer, see CH265020

• for Third Party notices, any representations made by the taxpayer

You must prepare a separate application for each customer. For example, you must prepare separate application forms for each of two directors of the same company, or for a director and the company. They must not be included on the same application form. See ARTG7540.

Your application form must be approved by an authorised officer, see CH265040.