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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: completing returns or records

HM Revenue & Customs staff must not:

  • make entries on any manual or computerised payroll records (see COG905100), for example Deduction Working Sheets, monthly CIS300 returns
  • mark or make any notations on an employers or contractors records, or
  • complete returns on behalf of an employer/contractor.