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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: recording compliance checks on Caseflow

You can decide how to approach the compliance check to address the potential risks.

This can be either

A Visit

  • Where the identified risk or risks indicates that a visit to the employer’s/contractor’s business is required because it is considered that
  • the risk or risks cannot be dealt with by correspondence.

A Non-visit

  • Where the identified risk or risks indicates that the relevant records required to establish the correct position are limited and a visit to the employer’s business is not considered necessary or cost effective, and
  • the matter can be resolved by correspondence.

Recording on Caseflow 

The majority of cases will be recorded on Caseflow as a ‘full review’.

Where the risk identified does not call into question the employer’s/contractor’s overall operation of:

  • PAYE
  • NIC
  • Benefits in Kind
  • Statutory Payments
  • CIS operation

the case should be recorded on Caseflow as an ‘aspect review’.

In all cases a RBSA approach should be adopted (COG905075).

Compliance Revenue arising from any EC activity should be recorded on Caseflow in accordance with the guidance at COG915500 onwards.

On receipt of the SIP you should decide if identified risk or risks should be dealt with as a visit or as a non-visit.

In all cases you should:

  • consider the most cost effective way of pursuing the identified risks
  • consider the implications for the employer/contractor and
  • consult with your manager.

Once the method of the Compliance Check has been decided the case should be allocated to you by your manager and authorised on Caseflow.

You should:

  • set up the case on the system in ‘SEES’ under Employer Compliance case books
  • arrange for the relevant opening letter to be issued (see COG905015), and
  • update the details field on Caseflow.

Note: Unless otherwise stated all the procedures within the COG relate to both visit and non-visit compliance checks.