Normally the officer carrying out a compliance check or an enquiry would have the authority to issue an information notice without further approval or agreement.
However if the notice requires the production of old documents they must have an agreement of an authorised officer.
HMRC can, if they wish, seek the approval of the Tribunal for issuing a taxpayer notice. The circumstances when an officer will consider seeking the Tribunal’s approval are where:-
The taxpayer has no right to be present at or make representation to the hearing of an application for approval for issuing a taxpayer notice. However, if the taxpayer makes any representations to the officer, these must be fairly summarised and placed before the Tribunal. If the representations are in writing, the written document should be given to the Tribunal.
There is no appeal against the taxpayer notice that has been approved by the Tribunal (FA 2008, Sch. 36, para. 29 (3)).