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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: Employment Status & Intermediaries (ES&I): customer service - status - referrals to RIS

If it is established that

  • an employed opinion is given for a closed year, see COG906510
  • or you have Third Party Information to suggest
  • failure to operate PAYE or NICs or Statutory Payments or
  • of a failure to register (SA NIC VAT)

this must be referred to RIS.  See Compliance referrals and information requests.

Where all of the information required for the referral is not known no referral should be made.

A referral alone will not necessarily indicate that the case is suitable for enquiry and RIS will determine with other factors if a compliance intervention is necessary.