COG904745 - Supporting Guidance: employer compliance: guidance by subject: liaison: large business service (employer compliance) (LBS (EC))
The LBS(EC) network
- is part of the Large Business Service (LBS)
- has a Head Office based at Newcastle
- consists of offices at various locations whose staff are responsible for the employment tax matters of large businesses. One of their functions is to conduct compliance checks on large groups of employers or contractors which often have subsidiary or associated companies spread throughout the United Kingdom.
Liaison with LBS(EC) about a specific business should be with the nominated Tax Specialist (see COG907030 for guidance on obtaining the relevant details in order to contact the appropriate person).
Local Compliance will not undertake any employer compliance work on an LBS business. This includes work in respect of EC compliance checks, dispensations and PAYE Settlement Agreements.
The LBS(EC) Group database is maintained at Newcastle by the Finance, Planning, Performance and Governance Team (within LBS support). The database contains the results of previous inspections and is compiled from various sources, including the ECS employer records. The database provides access to information about the LBS population:
- very large employers and contractors
- groups of companies and their associated parent organisations
- certain public sector employers, including the larger local authorities
- commercial public bodies.
The LBS population has been flagged on ECS. Individual schemes coming into or leaving the LBS population will continue to be flagged/de-flagged in the future.