ECH6120 – Liaison - Personal Return Compliance Teams (PRC)

Personal Tax Compliance (PTC) Teams are part of the Individuals Customer Group and deal with all Self Assessment (SA) individuals apart from CPTT ( ECH6070) or Expatriate cases ( ECH6085).

See ECH8005 regarding the impact on SA on Employer Compliance and ECH8015 regarding when to refer a case to PTC. See also ECH17035 regarding mandatory referral to PTC of all cases of omissions of expenses and benefits to Directors.

It is Board’s Policy that settlement with the individual director should be made (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

All referrals will be made via the Cross Tax Referral process ( ECH8015).

Where such referrals are made to PTC they will be taken up as mandatory. Similarly any referrals made to EC by PTC should also be taken up as mandatory.

This is to ensure continuity in pursuing the identified risk(s).

When discussing potential personal liabilities care should be taken not to breachtaxpayer confidentiality.