SM04000 | Special Measures: Notification letters: Contents

Under Special Measures legislation, HMRC may issue three types of notification letters to a large business (SM02000).

A designated HMRC officer will issue the notification letter to the large business, following approval from the Tax Disputes Resolution Board (TDRB).

For the purposes of this guidance, “designated HMRC officer” refers to a Director of HMRC who will provide final sign-off on the relevant notification letter.