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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: VAT caseworker

Close liaison with the VAT caseworker is an essential feature of Employer Compliance work. Prior to issue of a package RIS will have checked the Electronic Folder (EF)/Caseflow/CRMM for an open VAT enquiry.

EU Large Employers

CCM cases

The ECTS will discuss all aspects of risk assessments with the CCM before taking any action (COG905610).

Non CCM cases

You should contact the Single Point of Contact (SPOC) (COG905690) to

  • obtain approval to carry out any kind of compliance activity,

and where approved

  • maintain liaison where inaccuracies are discovered.

Non EU Large Employers

You should always, where information has not been provided

  • arrange for EF/Caseflow/CRMM to be checked for previous enquiries within the past 2 years.

If this shows previous enquiry activity you should

  • contact the relevant caseworker to discuss any findings that may impact on your check into the employer’s/contractor’s records.

Where no activity has been recorded you should

  • contact the VAT caseworker and discuss any risks identified that may affect the operation of VAT before the compliance check commences and during the check, where appropriate
  • report to the VAT caseworker any evidence of inaccuracy (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) , for example:

    • fuel benefit
    • entertainment/business expenses which includes a private element.