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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: when advice will be provided to local compliance

The SEC will provide technical advice to Local Compliance on all employment related matters. Some examples of the areas in which the SEC will provide help are

  • Status / IR35
  • Termination payments
  • Directors loan accounts
  • Entertaining
  • Employment Related Avoidance Schemes
  • Salary Sacrifice
  • Employer Funded Retirement Schemes (EFRBS)
  • Relocation expenses
  • Accommodation/Property
  • Pensions
  • Car schemes

    • Employee Car Ownership Schemes and
    • Fixed Profit Car Schemes
  • Residency
  • Employee Benefit Trusts (EBTs)
  • Family Benefit Trusts (FBT)
  • Business Benefit Trusts (BBT)
  • Offshore Trusts
  • Workplace Nurseries
  • Share Schemes
  • PAYE Settlement Agreements (PSAs)
  • Regulation 80 Determinations
  • Class 1, 1A, 1B, 2, 3, 4 NIC
  • NIC aggregation
  • NIC numbers and NIC accounts
  • NIC earnings Periods
  • Benefits involved casework
  • NIC allocation
  • International NI issues including EEC legislation and reciprocal agreements
  • Specialist NIC areas e.g. Oil and Gas, Marine Industries
  • Section 8 Notices
  • NICs and Statutory payments decisions
  • Statutory Payments.

The Manager in the Customer Group making the referral is responsible for making sure that referrals made to the SEC are complete and necessary (COG904550).