Approval

Approval for issuing a taxpayer notice:

  • Is not normally required before the officer carrying out the check can issue a taxpayer notice
  • Can be sought from the Tribunal by or with the agreement of an authorised officer.

 

The conditions that have to be met before the Tribunal can give its approval for a taxpayer notice are set out in FA 2008, Sch. 36, para. 3 and are as follows:-

  • The application is made by or with the agreement of an authorised officer
  • The Tribunal is satisfied that, in such circumstances, the officer is justified in issuing the notice
  • The person to whom the notice is addressed has been told that the information or documents referred to in the notice are required and given a reasonable opportunity to make representations to the officer (unless this condition is disapplied by the Tribunal)
  • The Tribunal has been given a summary of any representations made by the person.

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