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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: selecting cases for compliance checks

Risk and Intelligence Service (RIS) play a key role in identifying cases suitable for compliance checks and you should operate within the procedures laid down by your business area.

When you receive information from another government agency you must forward the information to RIS where the information indicates that there is a tax risk. For example: Home Office Immigration Enforcement (HOIE) and HMRC carry out joint working where both departments have an interest in an employer who may be using illegal migrant labour. There is a high risk in these cases that the employer may have failed to comply with his obligations under both tax and immigration law.

Partner agencies within Better Business Compliance Partnerships will discuss potential cases during “Tasking” and “Intelligence” meetings but only HMRC can decide whether there are HMRC risks and whether it would be reasonable and proportionate for HMRC to carry out a compliance check, see CH21360.

HMRC may receive Intelligence from partner agencies before, during and after national multi agency operations such as the Home Office led: Operation Centurion. RIS will use this information to identify suitable cases for compliance checks.