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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - film & production unit

The Film Industry Unit is based in Washington and is responsible for engagers in film and video productions, which includes production of TV commercials.

Refer to the Unit any enquiries you receive about the status of film and video workers, or about the operation of PAYE by film and video companies. Tell the Unit about any new production companies you find.

See also the guidance at ESM4101+ for more information.

Large Businesses

See COG905540 for definition of a large business.

The unit will continue to undertake compliance activity on all relevant employers but should follow the process below for all EU Large Employers/Contractors who will either have a Customer Relationship Manager (CRM) or Customer Co-ordinator (CC) appointed by Large & Complex to co-ordinate all HMRC compliance activity.

Those cases with a CRM

  • Only undertake compliance activity with the approval and direction of the CRM.

Those cases with a CC

  • Only after contact with the CC who should be aware of other relevant compliance activity, can liaise with local EC Tax Specialists and will update business overview documents accordingly.

Where clearance is sought in respect of a business that has not had any previous EC activity then a full assurance visit will be appropriate. In this respect the Specialist Team will work the case jointly with the L&C team.

Where such cases are worked in different locations, using different OUIDs, then both offices will:

  • register the case on Caseflow and
  • agree a Compliance Revenue share on conclusion of the case.

In this respect it is essential that there is liaison between caseworkers at all key stages.

Where the Specialist Team is in the same location/OUID as the L&C team then only one entry will be made on Caseflow with the total Compliance Revenue entered on conclusion of the intervention.