CH260500 - How to do a compliance check: Authorisation levels: Application made to authorised officer

Before you use any of the information and inspection powers listed in CH260100 you must obtain the agreement of an authorised officer. You must make a written report covering

• the action for which you need agreement
• the facts and a brief summary of the compliance check to date
• why you need to use the particular power
• what action you have already taken to obtain the information or carry out the inspection
• what other means could be used to obtain the information or carry out the inspection and why you think they are inappropriate
• why you think the proposed course of action is appropriate. In particular you must address the HRA aspects, see CH260300 and say why this action is proportionate to the level of tax at risk.

If you are asking for agreement to assess daily penalties, to assess a penalty under FA08/SCH36/PARA40A or to apply to the Upper Tribunal for a tax-related penalty you should adapt the report accordingly.

When you are writing your report you may find that there is other action you can take to progress your check. You should always consider using this other course of action before seeking agreement to use one of the powers listed at CH260100.

A template, CHApp2.1 (Internal Template IT01 in SEES Forms and Letters) is available for you to make your report to an authorised officer. The authorised officer may use template CHApp2.2 (Internal Template IT02 in SEES Forms and Letters) to reply.