Some of the information and inspection powers can only be exercised with the agreement of an “authorised officer”. The FA 2008, Sch. 36, para 59 defines an authorised officer as an officer or member of a class of officers authorised by the Commissioners of HRMC for the purpose of the provision that specifies the need for the agreement of an authorised officer.


For these purposes the Commissioners have authorised officers who have had practical experience in the use of the information and inspection powers.


They have a duty to stand back from the case and give careful consideration to whether the proposed action is reasonable and proportionate and whether the views of the taxpayer or third party have been taken into account.


The agreement of an authorised officer is required for the following:-


    • An application for approval of the Tribunal for a written notice or an inspection.


    • A notice requiring the production of documents more than 6 years old.


    • In addition, only an authorised officer can issue an identity unknown notice.



For expert representation and advice for your HMRC tax investigation call KinsellaTax NOW on 0800 471 4546

More Information

KinsellaTax - Restriction of Power - Possession or Power

Possession or Power   The FA 2008, Sch. 36, part 4 says there are various restrictions on HMRC’s information and inspection powers.   It states that…

KinsellaTax - Restriction of Power - Pending Appeal

Pending Appeal   If a document relates to a pending appeal (FA 2008, Sch. 36, para. 19 (1) (a)) it prevents HRMC from requiring its production.…

KinsellaTax - Restriction of Power - Journalistic Appeal

Journalistic Material FA 2008, Sch. 38, para. 19 (1) (b) prevents HMRC from requiring the production of journalistic material as defined by the Police and Criminal…

KinsellaTax - Restriction of Power - Personal Records

Personal Records   HMRC cannot require the production of personal records or of the information contained in them.   FA 2008, Sch.36, para. 19 (2) which…

KinsellaTax - Restriction of Power - Old Documents

Old Documents   FA 2000, Sch. 36, para. 20 prevents HMRC from requiring the production of a document the whole of which originated more than 6…

KinsellaTax - Restriction of Power - Legal Privilege

Legal Privilege   Communication between professional legal advisers and clients that are privileged, are protected by FA 2008, Sch. 36, para. 23.   HMRC cannot issue…

KinsellaTax - Restriction of Power - Auditors

Auditors   Under the provisions of the FA 2008, Sch. 36, para. 24, an auditor who carries out a statutory audit (for example under the Companies…

KinsellaTax - Restriction of Power - Tax Advisers

Tax Advisers The information powers can not normally be used to require a tax adviser:- To provide information about “relevant communication” or To produce documents that…
Translate »