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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: accompanied visits

Where the circumstances of the case merit it there may be an advantage to being accompanied by another officer or support staff, for example:

  • to assist in taking notes
  • conducting payroll walkthrough tests under your guidance
  • to assist in completion of the Intervention Plan and record systems tested and
  • calculating underpayments.

This is particularly important where the issues are complex or there are anticipated difficulties with the case.

The employer/contractor’s permission should always be obtained prior to an accompanied visit.

See also COG11575 where a visit to a private residence is necessary.