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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: large business: liaison between teams

COG904505 explains the importance of liaison across all teams carrying out Employer Compliance work.

The following applies specifically to Large employers/contractors where

  • a LB (LECO) flag is noted on ECS.

Other teams must withdraw any actions and liaise with the appointed CCM/CC prior to taking any further action.