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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: yield recording: compliance revenue arising from broader coverage

The use of Broader Coverage (BC) will reduce with the introduction of Caseflow. However, for users without access to Caseflow, or until some of the changes (such as new inaccuracy descriptions and codes) are introduced to Caseflow there will be a continued need for some use of BC.

The administration of Broader Coverage is the responsibility of managers and caseworkers. The current Broader Coverage guidance can be found on the Library pages.

Where managers are unsure whether scoring compliance revenue as Broader Coverage is appropriate or not a brief note of the facts should be sent to the Single Point of Contact for their Directorate (details are included in the BC guidance).

All compliance revenue arising from Broader Coverage is recorded using the BC control file.

General Principles

Amounts recorded under BC must

  • address a compliance risk, for example through a visit, written enquiry, telephone enquiry, or examination of customers records (regardless of whether this was initiated by HMRC or the customer)
  • result in ‘additional’ compliance revenue or revenue being protected for example by rejecting invalid claims
  • revenue being protected for example by rejecting invalid claims
  • only be recorded under an appropriate code, and
  • be fully auditable and taxpayer specific.

The BC control file must contain sufficient detail to allow E & C Performance & Planning to confirm the compliance revenue scored. A clear audit trail should also be left on the Interventions Plan.