CISR83030 - Compliance: Regulation 9(5) directions: Inspectors authorised as collectors
| CISR83600 | Action guide contents | |ββββββββββββββββββββββββββββββββββ|ββββββββ|
Under TMA70\s1 (2A) and (2B) some officers of the department are authorised to act as Collectors and can make a direction under Regulation 9(5).
»ΚΉΪΜεΣύapp procedures for making Regulation 9(5) directions and dealing with associated appeals when refusing to make a direction are set out at
- CISR83020 - Regulation 9(5) directions - Condition βAβ�
- CISR83050 - Regulation 9(5) directions - Condition βBβ�
- CISR83020 - Appeals under Regulation 9(7)
Whenever an Inspector is authorised to act as a Collector and gives or refuses a direction under Regulation 9(5) the direction or notice of refusal should be signed under the title, βCollector of Taxesβ�.
When a notice of refusal to make a Regulation 9(5) direction is signed by an officer authorised to act as a Collector and an appeal is lodged under Regulation 9(7), the Inspector should normally be responsible for handling the appeal and should represent HMRC at any appeal hearing.