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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: care of official papers

MS105(EC) is the file cover to be used for all papers relating to the compliance check.

Hard copies of the Intervention Plan, Systems Template and Work Programme template, where used, should be filed on the left-hand side of the MS105(EC).

All papers must be kept in good order so that you can quickly and easily find any documents and so that anyone taking over the case can find their way through the file. Correspondence with the employer/contractor or agent plus notes of meetings should be filed separately from documents, computations, handwritten notes etc. Some examples of subfolders are:

  • notes of meetings and correspondence
  • computations
  • extracts
  • a particular risk that involves a lot of investigation for example status, termination payments.

You must make sure that each subfolder is clearly identifiable and that cross-referencing is used where appropriate.

The documents in each subfolder must be filed in ascending chronological order and folio numbered.

All staff should take great care that official papers are not:

  • mislaid
  • lost, or
  • seen by unauthorised persons.

When official papers are taken out of the office you should:

  • refer to the Security and Business Continuity Policy Standards and Guidance Manual SBCPSG3390 and
  • follow the guidance in the Data Security booklet or on the DSU site.