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HMRC internal manual

Compliance Operational Guidance

Supporting guidance: employer compliance guidance by subject: commencing the compliance check: obstructive employer - employer / agent refuses to attend a meeting

Where the employer/contractor or agent refuses to attend a meeting or cancels 2 pre-arranged meetings you should

  • explain to the employer/contractor why a meeting is preferred,
  • how it will assist the compliance check and
  • encourage the employer/contractor to reconsider.

If the employer/contractor cannot be contacted by telephone you should

  • issue a further letter reminding the employer/contractor of their obligations and enclose the factsheet CC/FS3.

If the employer/contractor/agent still refuses to cooperate, you should

  • consider in conjunction with your Senior Manager whether

    • action in accordance with CH253500 is required, or
    • an unannounced visit in accordance with CH254010 is appropriate, or
    • an information notice in accordance with CH221000 is appropriate, or
    • you hold sufficient information to issue formal determinations/decisions under
    • Regulation 80 (COG915150)
    • Regulation 13 (COG909390)
    • Section 8 (COG915155).