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HMRC internal manual

Enquiry Manual

Working the Enquiry: Meetings: Joint Visits with Employer Compliance Officers

Employer Compliance Officers (ECOs) have the right to inspect an employer’s records relating to or connected with the calculation or payment of emoluments and the provision of benefits etc. Normally they agree with an employer where the records are to be inspected, but if there is no agreement they can visit the premises where the records are normally kept or the employer’s principal place of business.

Instructions for ECOs are in the Compliance Operational Guidance (COG) at COG904010.

You may arrange joint visits to business premises with Employer Compliance staff to examine business records as part of Co-ordinated Case Working or teamworking. Where the employer concerned is an SA taxpayer this should of course be under cover of an enquiry notice under TMA70/S9A, TMA70/S12AC or FA98/SCH18/PARA 24.

Guidance on the right to enter the business premises and your inspection powers is in the Compliance Handbook at CH25000+ with detailed operational guidance at CH250000+.