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HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance guidance by subject: commencing the compliance check: obstructive employer - no response to opening letter

Where an employer, contractor or agent does not

  • respond to the opening letter, or
  • respond to requests to commence the compliance check within 1 month of issue/contact

you should

  • send a reminder and a further copy of the appropriate general information factsheet CC/FS1 (a or c) together with any other appropriate factsheets, see CH202000.

If there is still no response within 14 days you should

  • refer the case to the Senior Manager for consideration of formal action in accordance with CH253500.