ECH5030 - Legislation: Letters of Authority

Letters of authority should only be given to authorised officers (see ECH2005). The letters should be on HM Revenue & Customs headed paper.

Specimen Authority for EC caseworker


HM Revenue & Customs Authority to inspect


M......................................... is an authorised officer of HMRC and is authorised to inspect Employers’ records under


*Regulation 97 Income Tax (Pay As You Earn) Regulations 2003, SI no 2682

*Regulation 26, schedule 4, Social Security (Contributions) Regulations 2001


or Contractors’ records under


*Regulation 51 The Income Tax (Construction Industry Scheme) Regulations 2005 SI No2045

or Subcontractors’ records under

*Regulation 52 The Income Tax (Construction Industry Scheme) Regulations 2005 SI No2045


Signed........................................, Manager


........................ Office

Date..................

* Include as appropriate