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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: inaccuracies: notifying other sections when inaccuracies are discovered

When inaccuracies are discovered which

  • extend into closed years, and
  • are likely to lead to a recovery

you should

  • issue a Cross Tax referral form via the RIS Automated Mailbox
  • record the issue of form in the papers and update the intervention plan.

Remember referrals between EC and PTC fall outside of the Cross Tax Referrals and you should follow the guidance at COG904615.