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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting guidance: employer compliance guidance by subject: commencing the compliance check: Hidden Economy (employers) team - tools to support

When conducting a compliance check you should

  • follow the guidance at COG905000+
  • use all traditional sources of information available to you but may on occasions need to be more imaginative in approach (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • record your activities in a comprehensive manner
  • pay particular attention to cross tax risk and share information with other business areas at the earliest opportunity
  • settle cases in accordance with the COG guidance.

Testbank

The EC Testbank provides tactical support to you to assist in testing an employer’s systems.

The Testbank is a way of sharing best practice and will be updated regularly.

You should

  • make yourself familiar with the Testbank
  • use the Testbank to test employer systems as necessary, and
  • make suggestions on improvements to the Testbank which, will be updated periodically.

Meeting Brief

It is important that a meeting is structured and flexible. A Meeting Brief is included in the EC Testbank to assist you in structuring and recording points at a meeting.

It may not always be possible for you to prepare for a structured meeting but you should always be prepared for potential responses to questions based on information gathered prior to the meeting.

Internet

The Internet is a valuable source of information. If RIS has not searched the Internet for any information on the employer as part of the SIP, you should always consider doing so as part of the pre-visit preparation.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)