New operational guidance for employer complianceFriday, December 31st, 2010
A project to modernise HMRC’s compliance operational guidance has produced updated material to replace the Employer Compliance Handbook. The Compliance Operational Guidance Manual covers the way in which compliance checks are conducted by HMRC, setting out the correct processes for starting, conducting and completing compliance checks. It does not, however, consider case law and does not relate to the technical interpretation or application of tax or benefits legislation. HMRC guidance in those areas is provided principally in the Employment Income Manual and the National Insurance Manual.