ECH7065 - Commencing the Compliance Check: Introductions

Employers/contractors may be visited by a variety of Government Officials.

You should

• introduce yourself and any accompanying officers as officers of HM Revenue & Customs (this should be done discreetly in the presence of third parties)
• be prepared to show proof of identity ECH1050
• explain the purpose of the visit
• advise the employer/contractor that they continue to have a right to seek assistance from a professional advisor if they wish.
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

If an employer/contractor refuses to co-operate with the compliance check you should refer to ECH7110 onwards and, if a penalty position has been established, ECH21005 onwards.

As a matter of course, you should ask to see