Supporting Guidance: employer compliance: guidance by subject: liaison: large business
Large businesses are defined in accordance with the EU definition as those which have either:
- more than 250 employees (or 100 employees where the business is foreign owned). Measure is based on consolidated UK based figures where more than one PAYE scheme is in operation
- turnover annualised, aggregated, attributable and world wide - of £30million or more.
Where either boundary is exceeded the case will be L&C.
There are approximately 15,000 such businesses, for which the Large Business Service (LBS) will be responsible for the largest 1,000 (approximately), with the remainder being serviced by Local Compliance (LC).
It is estimated that the EC population for these 14,000 business entities will consist of about 75,000 PAYE schemes (of which a considerable number will have less than 250 employees). It is expected that up to 2,000 of these business entities will have a Customer Relations Manager (CRM) appointed within Large and Complex (L&C), and each of these will require a named Employer Compliance Tax Specialist (ECTS).
L&C Population Identification
From April 2008 identified EU large employers should be clearly identifiable with a signal on ECS as an indicator in the Employer Details screen.
Where an ECTS has been appointed they will record their name and contact details in the permanent note section of ECS.
Individuals & Public Bodies Customer Group
It has been agreed that for 2008/09, Remote EC teams in I&PB Customer Group will be able to undertake appropriate compliance checks in the Non-CM L&C population.
Small & Medium Enterprise (SME) & Cross Cutting Customer Group (CCG)
EC staff in the SME & CCG Customer Groups will not undertake any activity into any employer that falls into the EU Large Employer population. Where activity has been commenced and/or an employer is subsequently found to be part of an EU Large business, contact must be made with the local L&C EC team for arrangements to be made to transfer the case to the appropriate team in L&C or Individuals.
Specialist Employer Compliance
Employer support teams will continue to issue PSAs and provide technical support in L&C cases. Where any customer request is received for a business with an appointed ECTS the SEC will contact that officer who will appraise the CRM and act as the internal liaison officer.