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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: large business (employer compliance) (LB (EC))

The LB (EC) network

  • is part of Large Business (LB)
  • has a Head Office based at Newcastle
  • consists of offices at various locations whose staff are responsible for the employment tax matters of large businesses. One of their functions is to conduct compliance checks on large groups of employers or contractors which often have subsidiary or associated companies spread throughout the United Kingdom.

Liaison with LB (EC) about a specific business should be with the nominated Tax Specialist (see COG907030 for guidance on obtaining the relevant details in order to contact the appropriate person).

Individuals & Small Business Compliance (ISBC) will not undertake any employer compliance work on an LB business. This includes work in respect of EC compliance checks and PAYE Settlement Agreements.

The LB (EC) Group database is maintained at Newcastle by the Finance, Planning, Performance and Governance Team (within LB support). The database contains the results of previous inspections and is compiled from various sources, including the ECS employer records. The database provides access to information about the LB population:

  • very large employers and contractors
  • groups of companies and their associated parent organisations
  • certain public sector employers, including the larger local authorities
  • commercial public bodies.

The LB population has been flagged on ECS. Individual schemes coming into or leaving the LB population will continue to be flagged/de-flagged in the future.