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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer - problems

pp_depfromexpectedoffer.docGuidance on expected offers and possible problems can be found in the Enquiry Manual at EM6000 onwards.

These include

  • departure from the expected offer
  • culpability disputed
  • lack of response, no cooperation
  • inadequate means
  • bankruptcy.

Normally there will have been warning of these difficulties during the compliance check. Prior approval for alternative offers will therefore have been considered.

Where there are any doubts you should

  • withdraw and speak to the manager.

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    • (This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG914570(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) EM5250+(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

TAA Liverpool is available to advise local management.