The authorised officer procedure is designed to provide a balance between

the need for HMRC officers to exercise powers which are potentially intrusive and

the need to safeguard the rights of the person whose tax position is being checked.

HMRC's operational activities are so diverse that it is not feasible to adopt a single approach across the Department. Each business area will have its own set of agreed assurance measures that address the risk factors that each area faces.

In deciding which classes of authorised officer should apply in each business area the following principles must be followed.

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