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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working the case: further meeting

Where there are outstanding points from the compliance check, for example

  • further information or explanations are required, or
  • you wish to clarify our position with a view to obtaining a Class 6 settlement

you should consider the benefits of a further meeting over attempts to resolve matters by correspondence.

When deciding if a further meeting is required you should take into account the possible cost and inconvenience for the employer/contractor

The advantages of a further meeting are that you can

  • see additional records
  • ask supplementary questions
  • challenge the employer’s/contractor’s explanations on the spot
  • avoid entering into perhaps lengthy correspondence, and
  • maintain the initiative and continuity of the case.

When you are agreeing a settlement a meeting is nearly always preferable to correspondence (COG914165).

For post April 2009 see CH80000.