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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: tax tribunals hearings

As part of their support to Local Compliance the SEC will be available to support the Appeals and Review Unit in reviewing and litigating cases before the First Tier and Upper Tribunals where their expertise on technical issuers surrounding employers is required to

  • assist in preparing cases
  • attend as a witness or to provide technical support