Supporting Guidance: employer compliance: guidance by subject: large business: submissions to specialist employer compliance (SEC) - LC process only
Tax Specialists and managers in LC (Local Compliance) can get technical advice on employment issues and employment status from Specialist Employer Compliance (SEC) in I&PB. Employer Technical HOs provide technical support and Status Inspectors provide support on employment status matters.
The procedure is outlined in COG904550.
Dispensations and PAYE Settlement Agreements
Specialist Employer Compliance (SEC) in I&PB are responsible for issuing all PAYE Settlement Agreements (PSAs) in Local Compliance (LC).
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) LC memo 30/09(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
Non-Statutory Business Clearance
A non-statutory clearance is written confirmation of our view of the application of tax law to a specific transaction or event. All such requests are dealt with by Specialist Employer Compliance (SEC) in I&PB.
On some occasions particularly in CRM cases or sometimes in CC cases requests will be received locally. The procedure to follow is outlined at NBCG8920.
In CRM cases the referral should be clearly headed CRM CASE with the details of the CRM provided to enable the SEC to liaise effectively with the CRM.