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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: particular occupations: rugby football clubs

Caseworkers should familiarise themselves with the guidance at EIM64150 -EIM64160.

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If any inaccuracy is discovered the caseworker should

  • explain how to make any necessary open year adjustments COG906520, and
  • seek recovery for earlier years, where appropriate.