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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: preparation prior to the visit

Prior to the visit you should prepare yourself for the appointment with the employer or contractor by:

  • reviewing the E-SIP (COG905005) to

    • corroborate the risk or risks identified, and
    • establish any potential additional risks
  • undertaking any further research not provided by RIS (This content has been withheld because of exemptions in the Freedom of Information Act 2000) :

    • Tactical and Information Packages(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • completing the Intervention Plan COG905045
  • briefing colleagues if you are going to be accompanied by them, see COG905060 and COG905065
  • preparing an interview brief by

    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) testbank(This content has been withheld because of exemptions in the Freedom of Information Act 2000) RAAM(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
    • tailoring the brief to address the identified risk or risks
    • taking into account the employer’s/contractor’s trade and associated risks
    • checking any other ongoing EC or other compliance activity.

You are responsible for ensuring that the Intervention Plan is kept updated and always reflects the current position.