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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: employer is part of a group of companies

Where it emerges at the initial visit that the employer/contractor is part of a group of companies, you should:

  • obtain details of the

    • name of the parent company
    • number of subsidiaries
    • location of subsidiaries
    • ‘PAYE’ reference numbers where known
  • explain to the employer/contractor that advice is needed on whether to

    • continue the case, or
    • suspend the case.

You should refer the papers to your manager with details. The manager will arrange for the case to be considered by:

LB (EC) (COG904745)

L&C (RLLB) (COG904750), or

Public Bodies team (COG904755), as appropriate.