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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams

There are a number of specialist compliance teams with whom EC must make sure prompt liaison

  • before a compliance check is commenced, or
  • immediately it becomes apparent that a specialist area of work exists.

The following list is not exhaustive but gives an indication of the specialist nature of work that EC can encounter and must therefore liaise with the appropriate Specialist Team.