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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: working a non-visit case

How a non-visit case is worked depends upon the needs of the case. If the relevant records to establish the correct position are limited and can be delivered to the office you should:

  • seek to establish with the person concerned the systems used to control the identified risk
  • request that original or copies of the records are made available for the relevant period
  • proceed to examine them on that basis
  • complete the Intervention Plan and record the systems tested to the extent necessary for the risk under enquiry (see COG905045 and COG905085).

It will often be necessary to question the employer/contractor to establish the facts and this can be undertaken by:

  • telephone, remembering to

    • prepare a record of the telephone conversation
    • send this to the employer/contractor
    • confirm in writing details of verbal instructions given to the employer/contractor during the conversation, and
    • invite comment/amendment
  • correspondence
  • a meeting with the employer/contractor where the records suggest this would be beneficial.