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HMRC internal manual

Labour Provider Guidance

HM Revenue & Customs
, see all updates

Systems and processes: evasion referrals

An explanation of the role of the Evasion Referral team (ERT) is available on the Risk and Intelligence Service pages.

Guidance on the Evasion Referral Process and the criteria you need to consider when making a referral is now in the Compliance Handbook CH402160

Guidance on using the Evasion Referral Form Guidance is also available.

The Evasion Referral form is available in SEES for caseworkers to use.