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HMRC internal manual

Compliance Handbook

How to do a compliance check: types of compliance checks: joint working with other government agencies: better business compliance partnerships

HMRC may work with agencies within a Better Business Compliance Partnership or outside these partnerships.

Better Business Compliance Partnership pilots were set up following a Cabinet Office review examining illegal working practices in the illicit economy. The pilots are testing new ways of working between agencies. The partnerships which are led by local authorities are co-designed with both, national agencies and local agencies.

Partner agencies may include the Home Office: Immigration Enforcement, Border Force, Gangmasters Licensing Authority, Security Industry Authority, Health & Safety Executive, Department for Work & Pensions, National Crime Agency, Department for Business, Innovation & Skills, Police and Local Authorities: Food Safety, Trading Standards Housing and Environment. 

HMRC works within these partnerships:

  • Where there is a fiscal or National Minimum Wage (NMW) risk HMRC will carry out compliance checks. These can include checking the tax position of an individual or business or checking that an employer is complying with National Minimum Wage legislation. Where it is appropriate, reasonable and proportionate and cost effective HMRC may participate in joint compliance activity.
  • Where there is no fiscal or NMW risk HMRC may still support other agencies by sharing or matching data, where there are statutory gateways to do so. HMRC has information from businesses and employees and this can be used to identify unlawful working conditions and other illegal working practices such as the employment of individuals who do not have the right to work in the UK.