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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: action on receipt of SIP from RIS

Prior to the manager authorising the case the caseworker should consider the papers within the SIP and evaluate them. You should:

  • confirm that the company is still trading
  • consider whether the case is suitable for a compliance check by considering the risk or risks

    • potential outcomes for HMRC
    • commercial awareness in relation to
    • cost efficiency, and
    • disruption to the employer.

Should the case prove to be unsuitable the SIP should be discussed with the manager. If the manager agrees the case should be de-selected and returned to RIS within 6 weeks of delivery and accompanied by:

  • a full explanation of the business reason behind the rejection, and countersigned by the manager.

RIS will assume any cases not returned within this period have been accepted as being suitable for a compliance check.