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HMRC internal manual

Compliance Operational Guidance

Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses

You must establish

  • the types of expenses payments made
  • to whom they are paid
  • in what circumstances
  • what claims procedures are used and
  • what control systems are in place.

This information should be gathered during the talk through and you should

  • refer to the help available within the EC Testbank.

You should

  • take any problems up with the employer/contractor

and after the initial meeting should

  • send form ECR308 to Employment Status & Intermediaries (ES&I) with sufficient details for them to action in accordance with the guidance at COG907140, and
  • retain a copy of the ECR308 (available in SEES) in the case papers.

For guidance on the correct tax and NIC position you should refer to the

  • Employment Income Manual (EIM)
  • National Insurance Manual (NIM).