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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: liaison: general approach to liaison

Good liaison and the regular exchange of information and advice will usefully contribute to the effectiveness of staff carrying out EC work. Throughout the course of a compliance check appropriate information should be passed to other sections, offices or Government Departments by form or memo.

To achieve the maximum benefit from liaison, clear channels of communication should be established and every effort made to foster good working relationships.

Liaison is not a passive activity. It involves thinking about what both you and others might need or find useful in their work.

EC staff should liaise with anyone who might:

  • have an interest in
  • be affected by or
  • have information of value in connection with the compliance check.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG904540(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

When and how often liaison takes place will largely depend on the

  • progress of the case and
  • types of inaccuracy.

The manager will normally be the focal point for liaison and should:

  • encourage and promote good working relationships, but also
  • guard against the rules of confidentiality being broken COG904510.