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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: Settlement: recovery restricted by previous reviews

Where it is argued that payment of any liability being sought is precluded by a previous review of the employer’s records you should

  • not automatically accept this
  • read COG906140 - Problems due to previous review or Compliance Check and COG906130 - inaccuracies continue after previous review or Compliance Check.

HMRC ‘discovery’ powers are not necessarily limited by a previous review of an employer’s or contractor’s business records. Much will depend on the facts and circumstances of that previous review.

You should consider

  • what records were examined
  • what was discussed with the employer (particularly by reference to the notes of meeting)
  • what instructions were given (by reference to correspondence and so on).

Additionally consider from the current check

  • how the inaccuracy has now come to light and
  • what this says about whether the previous caseworker could have been expected to notice the inaccuracy.