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.
For expert advice and representation in your HMRC tax investigation, call Kinsella Tax Investigations today on 0800 471 4546