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HMRC internal manual

Statutory Payments Manual

From
HM Revenue & Customs
Updated
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Information Powers - introduction

In most cases employers, employees and other interested parties willingly provide all the information that we need to check the statutory payment schemes are being operated properly or to investigate specific queries.

However there are times when people fail to co-operate or try to delay matters. Therefore the Board have given officers information powers.

Employer Compliance Caseworker and Assistant Officer who have completed their training have been given the power to require employers to produce documents and records to check that they are operating the statutory payment schemes correctly. Full details are provided in the Compliance Handbook.

There are powers to require specified people to provide any information or document that may be reasonably required to decide whether a statutory payment is or was payable to any person. Details of these powers, when and how to use them, are given in this section of the Statutory Payments Manual.