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.