CH279610 - How to do a compliance check: partial closure notices - approving officer
Source: gov.uk (2025-02-12)


This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the Compliance Handbook (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook), within Compliance checks factsheets (https://www.gov.uk/government/collections/hm-revenue-and-customs-compliance-checks-factsheets) and in Compliance checks guidance (https://www.gov.uk/guidance/hmrc-compliance-checks-help-and-support). If you use particular pages regularly, please email xxx@xxx.xx (mailto:xxx@xxx.xx) to let us know the specific content you find useful.

Partial closure notices (PCNs) should only be issued in compliance checks in certain circumstances, in line with HMRC’s policy, see CH279600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch279600).

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Independence of approving officers

Approving officers must be independent from the compliance check. This means an approving officer must not approve the issue of a PCN for a compliance check that they are currently working, or have worked in the past.

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The role of the approving officer

When considering whether a PCN should be issued for the particular matter(s), you, as the approving officer, do not need to know the detailed technical arguments or in-depth information about the case. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) (see CH279600 (https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch279600)):
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