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HMRC internal manual

Compliance Operational Guidance

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
    • correspondence
  • 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.