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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: working the case: asking about the business return of the employer/contractor

Sometimes in order to be satisfied that employers/contractors have complied with their obligations you may need to

  • ask questions about entries in the employer’s/contractor’s business return or accounts.

As you may not have received the relevant training, or have the statutory authority to ask questions about an employer’s/contractor’s business return you should initially

  • try and resolve the matter

    • by reference to the underlying employer/contractor records and
    • without discussing the business return itself.

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You must not, under any circumstances

  • ask the employer/contractor for an analysis of items on the business return or
  • attempt to obtain draft accounts in order to resolve queries arising from an EC Compliance Check.

If it is not possible to resolve any queries by reference to the employer’s/contractor’s records you should

  • liaise with the IT/CT caseworker about whether they wish to open an enquiry into the business return, or
  • seek to obtain the information in accordance with CH221000.

Where you see information which may impact on the business return see COG904530.