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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

How to do a compliance check: liaison and feedback

Throughout your check you will have been liaising with other parts of HMRC that have, or might have, an interest in your check.

You need to review your check regularly to ensure that you have the right technical support to address the risks identified and complete your check.

For example, you may need specialist valuation advice at an early stage in your check. Getting the right technical and specialist support at an early stage will help you avoid delay and will help to reduce the burden on the customer.

Guidance on liaison, technical support and feedback is

  • in the Enquiry Manual from EM0300
  • for Employer Compliance work in the Compliance Operational Guidance from COG907000 and
  • at VSME6900 for VAT.

If it is clear that the person will have difficulty in paying tax/duty as a result of your check then you should contact Debt Management to alert them to potential collection difficulties.

If you identify a risk outside of your tax regime or area of expertise then you need to complete a RIS Referral form. This will allow Risk & Intelligence Service (RIS) to get the right resources to extend the check or start new checks.

You should always send feedback to RIS using the processes in place for the check you are doing.

If you identify trade-based information during the course of your check then you should send feedback to the Business Information Unit by email to BIU@comp.

If you identify a person as being an Authorised Economic Operator (AEO) you should report any findings to the AEO Central Site by email to AEO, Applications.

Where you suspect that a tax agent has engaged in dishonest conduct, see technical guidance starting at CH180000 and operational guidance starting at CH880000. Where you identify other types of poor agent behaviour, see CH800000.