What procedures are in place to make sure staff are using these powers correctly and consistently?
The law sets out the new compliance checks framework clearly, which will also help HMRC apply it consistently. HMRC trains its staff in the use of the new powers. All HMRC officers involved in compliance checks receive full guidance and training before they can use the new powers. All frontline compliance staff and their managers receive the same guidance and training. The learning is also on the internet to help customers understand the new compliance checks framework, as is the detailed guidance available in the Compliance Handbook. HMRC provide its compliance staff with help cards, containing a summary of the new system, to back up the training and guidance. An officer will have to obtain authorisation before they can use some of the more intrusive powers such as unannounced visits. The authorised officer will consider if the officer is applying the legislation properly and consistently, in each case. For some visits HMRC can obtain permission from the First-tier Tax Tribunal. This
