Supporting Guidance: employer compliance: guidance by subject: working the case: when to refer to the PTC team
As soon as it becomes apparent that a Section 9A enquiry is necessary to
- make enquiries about entries in individual director’s or employee’s personal tax returns or
- seek recovery of personal tax from directors’ or exceptionally other employees’
you should where the compliance check is not being dealt with as part of a cross tax case into a close company (EM8508)
- complete the PTC referral, see compliance referrals and information requests
If the PTC contact agrees a referral is appropriate/mandatory under COG930060 the PTC manager will allocate the case to a caseworker who will acknowledge that the case is working with them and request additional information held.
- be available for consultation but
- not be expected to team work the enquiry.
There may be occasions when negotiations are ongoing in relation to associated NICs due, but you should remember that
- there is a need to ensure confidentiality is not breached where employer liability is discovered as a result of the S9A enquiry
- only NIC identified from the employer’s records can be referred to in the EC Compliance Check.
If an enquiry is needed about entries into the employer’s/contractor’s business return or accounts see COG906020.