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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: liaison: National Insurance Contributions & Employer Office (NIC&EO)

Liaison with National Insurance Contributions & Employer Office (NIC&EO) may be appropriate following a compliance check. All communication to NIC&EO is via a central mailbox.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) NIC&EO, Emp Office Compliance Mailbox (PT Operations NIC&EO)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Emails must not be marked private or confidential otherwise your email will not be visible to NIC&EO staff.

You must include the appropriate heading in the ‘subject box’. The subject headings are

  • CIS Deductions Suffered Box (COG915605)
  • CIS Overpayments
  • Other Overpayments (excluding P565 requests, see below)
  • Scheme set-up - covers all areas, pseudo, CIS
  • EOY - for example P35 issues, request to reissue P35s
  • Penalty Appeal
  • Employment Allowance
  • Compliance - general queries that do not fall within the above categories.

Note: (This content has been withheld because of exemptions in the Freedom of Information Act 2000) P565 BPV Emp Requests, Forms (PT Operations)(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Before sending requests, you must follow the guidance at COG915097.

Acknowledgements

NIC&EO will

  • issue an automatic acknowledgement indicating the expected customer waiting time for whichever category the enquiry falls into
  • update this message on a weekly basis to reflect the current turnaround position in Employer Office.

You must not send any reminders and/or second requests until the turnaround time has passed. All emails are handled on a strict first in first out basis.

Pseudo Schemes - Hidden Economy Cases

For cases where Hidden Economy require a scheme to be set up and a workaround applied to prevent auto-closure:

  • send an email addressed to NIC&EO, Emp Office Compliance Mailbox (PT Operations NIC&EO) 
  • the subject heading in the email should state ‘Urgent Compliance Request - scheme set up required’
  • in the body of the email you should state ‘For the purposes of the auto cancellation workaround, please tick the ‘Payments made to employees’ box when creating this scheme’.