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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: commencing the compliance check: making the initial appointment or contact

Once the manager has allocated and authorised a case on Caseflow you or compliance support will issue:

  • an opening letter (from SEES) and appropriate factsheets

to the employer/contractor.

Alternatively you can initially contact the employer/contractor by telephone to make the arrangements. However you must make sure that you confirm these arrangements immediately, by issuing:

  • a suitably amended opening letter confirming the arrangements
  • the relevant factsheet or factsheets.

Note the commencement date on Caseflow as the date of the telephone call.

If the employer/contractor has an authorised agent then they should also be notified of the proposed visit COG905020.

The opening letter explains to the employer/contractor the types of records that you will need to see to undertake the compliance check.

If the employer or agent challenges your right to inspect or review records refer to COG905170.