CH262300 - How to do a compliance check: Authorisation Levels: Classes of authorised officer: Taxpayer notice for documents over 6 years old or application to tribunal for issue of notices or not to copy a third party notice

You must get agreement from an authorised officer before you

• issue a taxpayer notice for documents over 6 years old, see CH223500 or
• seek tribunal approval for the issue of a taxpayer or third party notice, see CH223870, or
• seek tribunal approval not to give a copy of a third party notice to the person whose tax position is being checked, see CH225250 

Guidance about the form of your report is in CH260500.

The authorised officer will be your line manager or their manager.

Note: The authorised officer will be at grade 7 or above for the initial period. However, if you want to issue a taxpayer notice for documents over six years old to check a CGT position, the authorised officer may be at grade SO or above.