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CH279610 | How to do a compliance check: partial closure notices - approving officer

From HM Revenue & Customs · Compliance Handbook

Partial closure notices (PCNs) should only be issued in compliance checks in certain circumstances, in line with HMRC’s policy, see CH279600.

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Independence of approving officers

Approving officers must be independent from the compliance check. This means an approving officer must not approve the issue of a PCN for a compliance check that they are currently working, or have worked in the past.

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The role of the approving officer

When considering whether a PCN should be issued for the particular matter(s), you, as the approving officer, do not need to know the detailed technical arguments or in-depth information about the case. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (see CH279600):

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