CH23080 - Information & Inspection Powers: Information Notices: Approval of the information notice
The level and type of approval needed before an information notice is given to a person depends on the kind of check that is being carried out and the circumstances being checked. Operational guidance about authorisation levels starts at CH260000.
Follow these links for more detail.
Taxpayer Notice
An officer appointed to carry out a compliance check, for example to check the person’s latest tax return, can issue a taxpayer notice to the person to gather information they reasonably require to check the tax position of that person. No separate approval is needed before the notice is issued. However, if the officer needs to ask for an old document the agreement of an authorised officer is needed, see CH22140. Where the officer thinks the approval of the tribunal is appropriate before issuing the notice, see CH24120, they will need the agreement of an authorised officer.
The process for getting approval of the tribunal is described in CH24100.
Third Party Notice
Where an officer thinks it necessary to gather information by using a third party notice, the officer must have the approval of
- the person whose tax position is being checked, or
- the tribunal
before the notice can be issued. The process for getting approval of the tribunal is described in CH24160.
There are variations to this rule in some circumstances, see below.
Where the third party notice is given to a partner for the purpose of checking the tax position of one or more other partners (in their capacity as such), see CH23720, there is no need to obtain the approval of either
- the partner whose tax position is being checked, or
- the tribunal.
Similarly, if the third party notice is given to a parent company for the purpose of checking the tax position of more than one of its subsidiaries, see CH23780, there is no need to obtain the approval of either
- the subsidiary whose tax position is being checked, or
- the tribunal.
If the third party notice is given to an involved third party, see CH25360, for the purpose of checking the tax position of a person, there is no need to obtain the approval of either
- the person whose tax position is being checked, or
- the tribunal.
If the third party notice is given to any person and it refers only to information or documents that relate to any pensions matter, see CH23990, there is no need to obtain the approval of either
- the person whose tax position is being checked, or
- the tribunal.
You do not need any approval at all before giving a third party notice that refers only to information or documents that form part of any person’s statutory records, see CH21700, relating to
- the supply of goods or services
- the acquisition of goods from another EU member state, or
- the importation of goods from a place outside the member states in the course of carrying on a business.
Identity Unknown Notice
Only an authorised officer can issue an identity unknown notice. Usually this also needs the approval of the tribunal, see CH24200.
It isn’t necessary to obtain the approval of the tribunal where the identity unknown notice is given to
- a partner for the purpose of checking the tax position of one or more other partners (in their capacity as such) whose identity is unknown, or
- a parent undertaking for the purpose of checking the tax position of one or more unknown subsidiary undertakings, or
- an involved third party for the purpose of checking the tax position of a person or a class of persons regarding a relevant tax where the notice refers only to relevant information or relevant documents, see CH25360, or
- any person and the notice only refers to information or documents that relate to any pensions matter, see CH23990.
