Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Labour Provider Guidance

Stakeholders: Specialist Employer Compliance

Specialist Employer Compliance (SEC) is a national team responsible for encouraging and ensuring customer compliance with PAYE and NICs regulations. This involves carrying out risk based compliance checks into the largest Small and Medium Enterprise (SME) business employers, providing technical advice on employer tax liabilities to others in Local Compliance and delivering a number of customer facing services to assist the smooth running of employer payroll activities and PAYE/NICs payments.

There is a simple protocol in place with Specialist Investigations (SI) to ensure clarity of roles and responsibilities as well as the types of support that each team will provide in relation to a number of employer compliance matters, particularly where Employment Status issued are required.