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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: working the case: missing file

Where a file for an employer/contractor who is being checked goes missing a thorough search should be made for it.

If the search fails a report must be made to TAA, Liverpool authorised by the Business Unit Head. The report should be made in duplicate (the second copy to be retained by the Business Unit Head) and should include

  • the name, address and reference of the employer/contractor
  • the name and address of any agent acting for the employer/contractor
  • confirmation that the searches have been carried out without success
  • the start date of the compliance check and reasons for selection
  • comment on the stage the case had reached
  • the date the loss of the file was discovered
  • when, and by whom and in what circumstances the papers were last seen
  • the name and grade of the officer conducting the compliance check
  • any details which can be recalled of the likely settlement
  • steps taken (or proposed) to reconstitute the file.