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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: status opinion requested by customer

Where an engager or a worker contacts HMRC for status opinion, and the process at COG907280 and COG907290 is followed there may be a scorable for compliance revenue where an opinion of employment is given. In these circumstances you should

  • register the case in Caseflow as

    • Compliance Check - Other Compliance Check
    • Inaccuracy Category - Employment Status
  • calculate and pursue any underpayment of tax, NIC and interest due as a result of the opinion
  • consider behaviours and penalties, COG914070 
  • recover the amounts due by Class 6 contract settlement and / or current year adjustment as appropriate
  • record the amount of additional compliance revenue on Caseflow
  • consider Future Revenue Benefit where appropriate see COG915640.