CH228600 - How to do a compliance check: information powers: excise information notice: manager’s role

This page and chapter are under review as the relevant content is also published in the guidance chapters of the Compliance Handbook, within Compliance checks factsheets and in Compliance checks guidance. If you use particular pages regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

An application to the tribunal for approval to give an excise information notice requires managerial agreement.

Agreement to apply to the tribunal or tax-related penalties for failure to comply with the notice, should only be given by independent, trained managers at grade SO or above.

The manager must

  • not be the person who is working the case
  • be trained in the use of information powers
  • have practical knowledge, skills and experience of the use of information powers
  • have technical knowledge of the duty at risk.

When an officer provides the manager with a report as outlined in CH228500, the manager should rigorously examine the facts and options including whether the proposed action is

  • legally valid
  • reasonable and proportionate to the risks identified
  • HRA-compliant, see CH21300 
  • consistent with the standards required for that area of HMRC’s work
  • the most appropriate course of action.

The manager should then be in a position to

  • make an effective decision based upon the facts
  • record the decision and
  • advise the officer what action to take.

If the manager agrees that an application to the tribunal should be made they must ensure that

  • any representations made by the intended recipient of the notice have been taken into account
  • the contents of the opportunity letter (if there is one) and the notice agree and
  • the notice is legally valid in all respects.