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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: escalation route to NIC&EO for compliance issues relating to employers and contractors in the SME population

Except in the circumstances outlined below, all initial contact with NIC&EO must be via the mailbox process as outlined at COG904855. All submissions which meet the criteria for escalation are posted into the ‘SMEE Pop Escalation public folder’ via the nominated Single Point of Contact (SPOC).

Note: This escalation route for SME population will not replace, or alter, the Closer Working arrangements for large businesses in operation within LBS, L&C and Public Bodies Group (large businesses only). Caseworkers dealing with employers or contractors within the large population should continue to follow the Closer Working arrangements.

When should the escalation route be used?

The circumstances for using the escalation route are:

Escalation cases

This covers cases where the business as usual routes have been followed but no action has been taken and the estimated waiting times advised by NIC&EO have passed.

All submissions must (This content has been withheld because of exemptions in the Freedom of Information Act 2000) include

  • ‘escalation’ in the subject heading
  • a summary of what action has already been taken, by whom and when
  • a copy of the original email
  • clear instructions advising what you want NIC&EO to do.

Exceptional cases

Under this heading there are 2 criteria.

  • Any cases where there is the potential for reputational damage to HMRC, for example

    • complex and large repayments, reallocations for employers, contractors with over £100k turnover and/or between 100 and 249 employees
    • media interest.
  • Genuine complaint cases.

All submissions must (This content has been withheld because of exemptions in the Freedom of Information Act 2000) include

  • ‘escalation’ in the subject heading
  • a brief explanation as to why the case is considered to be ‘exceptional’
  • a summary of the impact of any further delay
  • a summary of what action has already been taken, by whom and when
  • clear instructions advising what you want NIC&EO to do.

NIC&EO will aim to

  • turnaround these referrals within 3 working days
  • reply directly to the caseworker
  • send a copy of the SPOC who posted the referral.

How are issues escalated?

To submit a case you should email the appropriate SPOC for your business area.

The SPOC will consider all submissions and forward appropriate cases via the ‘SMEE Pop Escalation public folder’. Any cases that do not fit the submission criteria will be returned to the caseworker to submit via the Compliance mailbox.

Note: Access to this public folder is restricted to the SPOC.

Single Points of Contact

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