VATF35420 | What to consider prior to determining whether to use an intervention: making and issuing a Notice of Direction: making the decision - who does what: the person making the recommendation

The recommendation on whether or not to make a direction should be made by the case officer, who has the most detailed knowledge of the circumstances of the business. It is essential that the processes that lead up to the recommendation to issue the NoD are carefully and fully detailed and saved to the taxable person’s EF.