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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: cancellation of a case

There will be occasions where it may not be appropriate to proceed with the compliance check. This may only become apparent after the issue of the opening letter.

For example

  • the opening letter is returned by ‘Return Letter Service’ and a new address cannot be located
  • the company is dormant
  • the company has ceased trading
  • the employer/contractor is now insolvent (COG905050).

See also COG906150 where an Insolvency Practitioner is appointed after the commencement of the compliance check.

Where a personal interest by the caseworker becomes apparent, it is not necessary to cancel the compliance check. The manager should

  • reallocate the case to another caseworker or
  • reallocate the case to themselves and
  • update Caseflow accordingly.

The decision to cancel a case is only to be taken by the Senior Manager.