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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: status: recovery for earlier years: exceptions to general approach

COG907620 advises of the general approach to take.

There are only two exceptions to the general approach.

  • Cases where there are special factors and/or important points of principle and PSN (Technical) have advised on the basis to proceed.
  • Cases where HMRC has previously given incorrect advice on employment status. If a customer has given full and honest information regarding an engagement and on that basis we have previously given incorrect advice regarding the employment status of the engagement, then it would be difficult to justify seeking retrospective recovery.