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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: Employment Status & Intermediaries (ES&I): broader coverage

Broader coverage is the term used to describe compliance revenue arising from a specified range of interventions that will change from time to time.

The ES&I will undertake activity that is not a compliance check as defined at COG915510 but will record any compliance revenue arising from such activities as Broader Coverage. Any monetary settlements are subject to normal recovery procedures and should be registered on ECS as an Employer Amendment.

When claiming amounts under Broader Coverage the ES&I must follow the guidance at COG915500 onwards.