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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: employer compliance: guidance by subject: status: disputes

Where an engager does not accept an opinion and provides further information you should

  • review the information
  • consult Specialist Employer Compliance (SEC) or Status Inspector (LBS) who will provide advice on whether to amend the opinion if necessary, or

if the opinion remains unchanged

  • notify the engager giving reasons

Where an engager does not accept an opinion and no further information is provided you should

  • not become involved in a prolonged technical argument, and
  • refer the matter for advice and consideration of formal recovery action (COG915150 to COG915170)

    • the SECT (Local Compliance)
    • the Status Inspector (LBS).