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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: inaccuracies continue after previous review or compliance check

Where a compliance check reveals continuing inaccuracies which were present during a previous review or compliance check but

  • were not detected, or
  • were detected but incorrect advice or no advice was given to the employer or contractor

you must