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HMRC internal manual

Labour Provider Guidance

From
HM Revenue & Customs
Updated
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Systems and processes: powers and penalties: information and inspection powers

The Compliance Handbook contains detailed instructions about the information and inspection powers used most often by Specialist Investigations (SI).

The Technical Manager (Advice on powers and penalties) provides advice to SI investigators on the use of information powers.

(As at March 2014, this is Ian Maitland-Round)