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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: personal tax compliance (PTC) teams: personal tax compliance to employer compliance referrals

Where a Personal Tax Compliance (PTC) caseworker uncovers information during a PTC enquiry suggesting that additional liabilities are due from an employer, for example:

  • Class 1 A NIC in respect of benefits provided to the taxpayer under enquiry
  • Class 1 A NIC in respect of benefits that may have been provided to other directors or employees
  • PAYE & Class 1 NIC due in respect of payments made to the taxpayer under enquiry
  • PAYE & Class 1 NIC due in respect of payments that may have been made to other directors or employees

then the PTC caseworker should make a referral to Employer Compliance (EC).

The referral to EC should be made via RIS – see Compliance referrals and information requests for the template and related guidance.