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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax compliance (PTC) teams

Personal Tax Compliance (PTC) Teams are part of the Individuals & Public Bodies Customer Group. They make risk based enquiries into directors and employees who receive Self Assessment (SA) Tax Returns and non SA employees who are covered by PAYE but do not receive tax returns. They do not enquire into individuals dealt with by the High Net Worth Unit (COG904572) or Personal Tax International cases (COG904585).

See COG906010 regarding the impact on SA on Employer Compliance and COG906030 regarding when to refer a case to PTC. See also COG930060 regarding mandatory take up of all cases of omissions of expenses and benefits to directors.

It is the Board’s Policy that settlement with the individual director should be made where

  • a penalty of £150 or more in total applies.

Where a referral is needed to PTC, it will be made using the RIS Automated Mailbox process (COG906030).

When as part of cross tax working a close company case it is decided following the guidance at EM8508 that it is not appropriate to refer the case to PTC the compliance check into the directors affairs must be dealt with within the relevant intervention team.

The process to follow in all referrals between EC and PTC is below

EC to PTC referrals

PTC to EC referrals

Where such referrals are made to PTC they will be taken up as mandatory. Similarly any referrals made to EC by PTC should also be taken up as mandatory.

This is to make sure continuity in pursuing the identified risk or risks.

When discussing potential personal liabilities care should be taken not to breach taxpayer confidentiality.