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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Negotiations and closure / A6.941 After the visit

A6.941 After the visit

HMRC will write to the employer, requesting any further information they need to establish any liability and may enclose minutes of the meeting (see below). If there is no outstanding information they will provide the employer with their calculation of the liability.

Minutes

HMRC will prepare notes of meeting where:

  1. Ìý

    •ÌýÌýÌýÌý they have found an error that includes earlier years

  2. Ìý

    •ÌýÌýÌýÌý there are ongoing issues at the end of the initial visit

  3. Ìý

    •ÌýÌýÌýÌý the visit is as a result of a serious allegation, or

  4. Ìý

    •ÌýÌýÌýÌý there is an allegation of inappropriate conduct by HMRC staff

They will not prepare notes of meeting where:

  1. Ìý

    •ÌýÌýÌýÌý irregularities are confined to the current tax year

  2. Ìý

    •ÌýÌýÌýÌý no recovery will be made in respect of a closed year, or

  3. Ìý

    •ÌýÌýÌýÌý there are no in-year penalties1

Clarification of issues

HMRC will then seek to resolve all outstanding points with the employer. During this process they will also issue their calculations of the estimated

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Web page updated on 17 Mar 2025 15:22