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Initial contact from HMRC

The first contact from HMRC will normally be a letter either:

1. •

   highlighting specific areas and requesting information and records, or

2. •

   requesting a time and date for a visit to review relevant records

The compliance check factsheet Compliance checks: visits by agreement or advance notice ― CC/FS3 will usually be enclosed.

A full list of compliance check factsheets may be found on HMRC’s website.

Contact by HMRC with the employer may be made by phone but arrangements must be confirmed in writing. The employer’s agent that is named on a form 64-8 on which the ‘Employer PAYE scheme’ box has been ticked and the employer’s PAYE reference entered will be sent a copy of the initial letter. Seven days’ notice of the inspection must be given unless a shorter time is agreed with the employer. Any doubt about the nature and extent of the records to be reviewed should be clarified as soon as possible. Normally records for up to 12 months will be requested.

If the suggested dates