CH262700 - How to do a compliance check: authorised officer: classes of authorised officer: definition of a vulnerable person

This page and chapter are under review as the relevant content is also published in the technical 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.

A vulnerable person is someone in need of special care, support, or protection because of their age, disability or personal circumstances.  

Where you have concerns that a person may be vulnerable, you should consider the circumstances carefully and

  • explain the reasons for your decision when making any application for authorisation, see CH260500
  • identify any safeguards you will put in place to protect them, if your application is agreed by an authorised officer.  

A person under 18

There are already specific requirements in place when holding a meeting with a customer who is under the age of 18, see CH201350. You should take these into account when making any application to an authorised officer.

A person with a disability

You must not consider a person vulnerable solely on the basis that they have a disability. This would be discriminatory. Many people have disabilities that have no impact on their ability to manage their tax affairs.

Where a person has a disability you must make any reasonable adjustments they require, to ensure they are not disadvantaged when you carry out your compliance check. Further information on carrying out a compliance check on a person with a disability is at COG11360.

In circumstances where you think that despite making reasonable adjustments, the person will be disadvantaged by their disability you should consider whether they are a vulnerable person. For example, you may consider a person with certain learning difficulties to be vulnerable.

Where a person is unable to deal with their tax affairs see COG11360 and IDG30431.