In most cases, where an officer is carrying out a compliance check or enquiry issues a taxpayers notice, no approval or agreement has to be sought although they may seek the approval of the Tribunal in certain circumstances.

In the case of a third party notice the taxpayer’s agreement or the Tribunal’s approval must normally be sought and the Tribunal’s approval will normally be required before an identity unknown notice can be issued.

All requests for approval from the Tribunal must be made by or with the agreement of an authorised officer.

The conditions that have to be met before the Tribunal can give its approval depend on the type of notice being sought and whether HMRC are asking the Tribunal to supply some of the conditions.

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