ECSH32738 - Duties of supervisory authority: how we check compliance: operational guidance: initial review: checking systems: other systems HMRC uses
Introduction
Depending on your role, you may have access to other systems HMRC use. If you don’t have access but believe you should, speak to your manager. For Compliance caseworkers, the information you need should be summarised in the Standard Information Package; see ECSH32710 SIP.
HMRC register
There is a published list on GOV.UK and an internal list. The internal list is regularly updated and includes businesses who have applied but who have not yet had their application determined. You can access the register of businesses supervised in the CCG FIS ECS Register. Use this to establish if a business is registered with HMRC for anti-money laundering supervision.
If during your checks, you establish a business is not registered but think they should be, submit an intelligence report. See [Link to ECSH34205 Intelligence Report].
Electronic Folder (EF)
For VAT (Value Added Tax) registered entities, check EF if you have access. ‘Helpcard – How to Use Electronic Folder (EF)’ can be found in the Knowledge Library. See also System guidance for links to user guides.
Equifax
Equifax reports can provide an overview of lifestyle and if it can be supported by the income.
‘Helpcard – How to Use Equifax’ can be found in the Knowledge Library.
Fame
Check Fame to confirm:
- company details are correct
- the company is still active with no application to strike off
- trade class and business activities
- filing history for the company
- turnover figures and understand annual accounts
For guidance on using Fame, see the relevant Standard Work Instruction (SWI) in the Knowledge Library.
To find out if sole traders are still active, you may need to use other HMRC records; for example, personal tax records.