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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: computations: no agreement to estimate

When full records are available and

  • the employer or contractor will not agree to an estimated computation and
  • more than one year is involved

you should

  • compute the liability for one year
  • try to obtain agreement to estimate other years based on figures for that year, see COG908090 for what else to take into account
  • prepare full computations for other years when agreement is not obtained.

Where the records are insufficient or unavailable and the employer or contractor will not agree to estimated computations you should

  • submit the papers to the manager to consider