Commentary

A6.934 Commencement of a review

Administration and compliance

A6.934 Commencement of a review

A6.934 Commencement of a review

Where an employer has been selected for review, the officer needs to decide whether or not a visit is required. In some cases HMRC do not need to carry out a full review and instead, will conduct a review by correspondence into a particular concern they have ('an aspect review')1. An aspect review is one where there are only one or two specific issues that HMRC need to resolve and they do not expect to visit the employer to resolve those issues.

HMRC will not visit where they have identified a risk, but their view is that:

  1.  

    •     the records required to establish the correct position are limited, and

  2.  

    •     a visit is not necessary or would not be cost effective

Employers who do not respond to HMRC

If employers do not co-operate with a review, HMRC have a number of options,

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