HMRC internal manual

Compliance Operational Guidance

COG905060 - 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.