Supporting Guidance: employer compliance: guidance by subject: large business: case progression
Once the CRM/lead tax specialist has decided on the course of action to address risks, the business must be advised of
- all work undertaken during the course of the check
- the risks identified
- the tax/NIC consequences
- the proposed action(s) to secure resolution
- a timetable for responses for both sides to make sure of a speedy resolution (bearing in mind that any check into a large business is expected to be concluded in 18 months)
- statutory rights and obligations (factsheets CC/FS1c General information about checks into large businesses, CC/FS2 Information notices and CC/FS9 The Human Rights Act and penalties with HMRC1).
You must also make sure that
- CRM/lead specialist are kept fully informed of progress/issues
- cases are progressed in accordance with departmental quality standards, and
- with the agreement reached with the business at the outset.
Should any delays occur on our part the business must be kept informed.