ECSH33010 - How to do a compliance check: Conduct and cooperation

There are safeguards to ensure that we act reasonably and that any action we take

  • is appropriate in the specific circumstances of the case
  • does not infringe a person's rights under the Human Rights Act, see here
  • is consistent with the requirements of the Data Protection Act

Your actions whilst carrying out compliance checks must be reasonable, proportionate and respect the law and the person’s human rights. If there are any areas of concern, you do not need to issue them Human Rights Act (HRA) factsheet. For more details, see ECSH 110200, Article 6 HRA

General behaviour

You must be considerate and polite at all times, see Our Conduct and Behaviour in Compliance Operational Guidance and CCG Compliance Hub and in ECSH 32530 Role of a caseworker for more guidance.

You must act in accordance with HMRC guidance.

You should carry out your duties in a professional manner, respecting confidentiality, and privacy. You should be discreet when on visits or at meetings. Bear in mind people will not usually wish to discuss their compliance in front of their staff, customers, other persons, or their family.

You should be mindful of  HMRC’s commitment to reduce the administrative burden of compliance activity on a person and be customer focussed at all times. You will find more information in ECSH 32825 Information and documents requested before an intervention and ECSH32841 Advanced notice of visit.

HMRC have a duty under the Disability Discrimination Acts to make sure that customers with disabilities are not disadvantaged. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

When you decide to carry out a compliance check you should always prompt the business to let you know if there is anything about their health or personal circumstances that may make it difficult for them to deal with this check.

This will mean that you can take their disability into account when planning a compliance check. See here. 

If you know at the start of your check, or you become aware during your check, that a person has particular needs then you should make any reasonable adjustments they require to make sure they are not treated less favourably than any other person, because they are disabled. As shown in your Role as a caseworker (see link above), you must adhere to the HMRC Charter (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If you know at the start of the check, or you become aware during your check that a person has particular needs such as needing a translator, then you should make reasonable adjustments – see ECSH 32926  Extra support and ECSH 32927  Overcoming language barriers

It is important to take regular breaks, as you would during any other normal working day. You should factor this into your meeting and offer regular breaks to the business.

Safeguarding Children and other vulnerable persons

If you witness, become aware of or suspect child abuse whilst on official HMRC business you must follow the guidance on safeguarding children.

Cooperation at a visit

The occupier has the right to refuse you entry to the premises.

You should try to establish why you are being refused entry and where appropriate, agree a date and time for a return visit. If this is not possible, you should withdraw and consider how you will address risk – see ECSH 32600 Types of intervention. . You will need to decide the most effective and appropriate course of action with your team leader, manager, or authorising officer.

If you are on a visit and the occupier decides not to continue with the visit, then you should withdraw immediately. You should offer another time to complete your compliance check. Make a note of the circumstances that have triggered the request, or any explanation the occupier may give. Receiving a phone call that their child has been hurt at school is very different from deciding, without further explanation, that they no longer want you to continue. You should make arrangements to complete your compliance check either before you leave or after you return to the office.

If the visit needs to be cut short due to external factors on either side, withdraw politely after making arrangements to continue your work on another day.

If you believe a business owner is being deliberately obstructive, remind them that as a supervisory authority, HMRC must review the adequacy of its anti-money laundering/countering terrorist financing (AML/CFT) policies, controls and procedures under regulation 46 of The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017) and may consider use of regulation 66 see ECSH 71500 MLRs Regulation 66 Power to require information, access or documents.

You should also inform them that the cooperation of the business is taken into account if serious breaches are found. See ECSH 82845 (Behaviours: definition of cooperation) and may reduce the value of a penalty if imposed.

If you need to report abusive or aggressive customers, see ECSH 34245 Reporting abusive or aggressive customers.