CH260300 - How to do a compliance check: authorised officer: responsibilities of an officer

When you check a person’s tax position you must ensure that your actions are appropriate to the circumstances and do not infringe the person’s rights under the Human Rights Act, see CH21300.

Some of the actions you may need to take will require agreement from an authorised officer, or require them to take action on your behalf.

Sometimes the authorised officer will be your manager, but if they are not you should discuss with your manager what you propose to do before you approach an authorised officer.

You must get an authorised officer’s agreement before you take action listed in CH260100.

Note: The issue of taxpayer notice covering a document that is not more than more 6 years old does not need authorised officer approval.