Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: introductions
Employers/contractors may be visited by a variety of Government Officials.
- 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)
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.