COG904620 - Supporting Guidance: employer compliance: guidance by subject: liaison: personal and capital gains tax compliance (P&CGTC): employer duties to P&CGTC referrals

You should make a referral to Personal and Capital Gains Tax Compliance (P&CGTC) if

1. You have obtained information during a single regime Employer Duties (ED) check indicating additional liability on a director in the circumstances outlined in COG930060.

2. You have obtained information during an ED compliance check which indicates additional liability for an employee that may need a Section 9A enquiry into their personal tax return.

3. There is a liability for an employee because the employer has elected not to bear the tax liability on their behalf.

For cases under bullet points 2 and 3, you should first consider COG908070 for alternative closure options for this risk.

The referral to P&CGTC should be made via RIS – see Compliance referrals and information requests for the template and related guidance.

MSB ED caseworkers

The referral process for MSB ED caseworkers will depend amount of tax at risk.

If the total tax at risk is:

• over £10K, continue to follow the guidance above, and at COG904615 et seq., to make a referral to P&CGTC
• £10k or less and the individual has not declared the tax on their SA return, make a referral to MSB CST through their mailbox

Your referral e-mail should include the:

• individual’s name
• NINO
• UTR
• item(s) omitted from their SA return
• tax at risk.

Customer and Strategy Team (CST) will deal with the tax underpaid by a revenue amendment to the SA return. If an appeal is received in response to that amendment, the CST caseworker will liaise with the ED caseworker to agree how the appeal will be dealt with.