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HMRC internal manual

Compliance Operational Guidance

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.

You should

  • 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.