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:-