This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: legislation: introduction

This chapter explores the legislation that authorises officers to inspect employers’ and contractors’ records.

A broad guide to the legislation requiring an employer or contractor to operate PAYE, NICs or CIS is contained within COG903520 and COG903540.

Who is an authorised officer is covered at CH262200.

From 1 April 2009 you must use the information and inspection powers in Schedule 36 instead of the information and inspection powers it replaces, even if your compliance check started before the date.

See CH21060 for powers replaced by the powers in Schedule 36.