ECH10155 - Employer Support Team - Customer Service - Status - Referrals to RIS

If it is established that

• an employed opinion is given for a closed year
• or you have Third Party Information to suggest
• failure to operate PAYE or NICs or Statutory Payments or
• of a failure to register (SA NIC VAT)

this must be referred to RIS.

Where all of the information required for the referral is not known no referral should be made.

A referral alone will not necessarily indicate that the case is suitable for enquiry and RIS will determine with other factors if a compliance intervention is necessary.