Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: concluding the meeting
Before leaving the employer’s/contractor’s premises you should
- make sure that all questions have been answered
- make sure all relevant facts have been established
- check that nothing has been overlooked to avoid an unnecessary return visit
- draw the employer’s/contractor’s attention to any procedural errors
- ask the employer/contractor if they have any problems with tax, NIC affairs and help to resolve them where possible
- not say or imply that the records have been reviewed and found correct.
All of this will save you, the employer/contractor and the agent
time in pursuing further enquiries
- by telephone or
the expense of an additional visit.
If some points cannot be resolved at the initial visit you should
- make sure the employer/contractor is aware of outstanding issues and how they will be progressed
- agree with the employer/contractor what records or information, if any, will be provided and how
- agree dates by which records or information will be provided by or to the employer/contractor.
If the employer/contractor asks for a certificate to say we are satisfied with the records, you should
- advise the employer/contractor that the Regulations do not provide for the issue of such a certificate.
Finally you should
- give the employer/contractor a word of thanks, where appropriate.