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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: introductions

Employers/contractors may be visited by a variety of Government Officials.

You should:

  • introduce yourself and any accompanying officers as officers of HM Revenue & Customs (this should be done discreetly in the presence of third parties)
  • be prepared to show proof of identity
  • explain the purpose of the visit
  • advise the employer/contractor that they continue to have a right to seek assistance from a professional advisor if they wish.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

If an employer/contractor refuses to co-operate with the compliance check you should refer to COG905170 onwards and, if a penalty position has been established, see COG914005 onwards.

As a matter of course, you should ask to see:

  • in a sole trader case, the proprietor
  • in a partnership case, a partner
  • in a company case, a director or the company secretary and
  • in all cases any other person responsible for maintaining the records.