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.