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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: notifying an authorised agent

Before notifying the employer/contractor you should check EBS to see if there is an authorised agent.

When the employer/contractor is notified of the compliance check (COG905015) the agent must be notified and sent:

  • a copy of the notification letter
  • opening letter
  • a covering letter of explanation (EC22 is available in SEES letters and forms).

Where there is more than one authorised agent then each must be notified.