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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: response to the opening correspondence

Where the employer, contractor or authorised agent replies to the opening letter requesting an appointment you should

  • make an appointment within a month of the date of the opening letter.

When making the appointment you should

  • ask that the proprietor, partner or director and the person responsible for maintaining the records is present
  • advise which records will be required to carry out the compliance check
  • ask for the records to be readily available.

If the employer/contractor or agent refuses to attend a meeting the caseworker should

  • contact the employer/contractor in accordance with COG905165.