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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: status - local compliance

Guidance on status arising from a compliance check is at COG907500 onwards.

Local Compliance Officers will undertake status fact finding (ESM0525) during the course of a compliance check in appropriate cases.

The Status Inspector (SI) and Officer (ESO) will

  • provide advice to Local Compliance Officers on status issues.

The ESO will

  • use ESI to provide a status opinion

The SI will

  • provide a status opinion where

    • ESI is unable to or
    • where an informal opinion has been disputed.

The SI and ESO will also provide status customer service (COG907260).