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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: the importance of the walkthrough and testing the systems: non-visit cases

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

In a Non-visit case you should undertake a walkthrough of each of the employer’s/contractor’s systems relating to the risk or risks identified and record on the systems tested (see COG905085). You should:

  • walkthrough/test an appropriate number of records to satisfy yourself that the system in operation enables the employer/contractor to meet his statutory obligations.

Where an employer fails to provide records to enable this to be undertaken you should consider:

  • arranging a visit to the employer’s premises, or
  • consider action in accordance with COG905170.