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HMRC internal manual

Claimant Compliance Manual

Liaison: Internal Links - Employer Compliance (EC)

If you are examining the claim of an employed customer(s), for whatever reason, you may obtain some information, which suggests the employer has not properly operated PAYE, or not met other obligations.

The information may be linked to the NTC claim, or may not be directly related, for example, if the customer(s) during the course of your discussion of the NTC issues suggests that their employer pays off-record wages. You should not get involved in discussions with the customer(s) about their employer. Pass the intelligence to the CCRO, who will consider whether the employer ought to be the subject of an EC review.