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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: specialist teams - TV and radio industry unit

The unit deals with the status of TV and Radio workers, and the operation of PAYE by TV and Radio Broadcasting companies. Please refer any enquiries you receive to this unit at:

HMRC Status Customer Service Unit
NE98 1ZZ
External telephone number 0300 123 2326 option 1 or mailbox

See also the guidance at ESM4110+ for further 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 have a Customer Relationship manager (CRM) or Customer Co-ordinator (CC) appointed by Large and 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 OUID’s 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.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Caseflow