COG11600 | Our Conduct and Behaviour: personal connection in a compliance check

You need to be aware of what to do if you are allocated a case for a compliance check where you have a personal connection with the person who will be the subject of the check.

You never start a compliance check unless a risk has been identified or the case has been selected as part of the random enquiry programme.

Risk and Intelligence Service (RIS) play a key role in identifying cases suitable for compliance checks. Large Business carries out its own risk assessments. The majority of compliance checks within Local Compliance are carried out because a risk or risks have been identified. The purpose of the compliance check is to address the risks and collect any additional duties due.

However, some compliance checks are carried out in Local Compliance as part of HMRC’s random enquiry programme.

You may occasionally be allocated a case where you have, or could appear to have, a personal connection with the person. For example, you may know a person socially, or you or a relative may have had significant dealings with a business that has been allocated to you for a compliance check.

If you have any concern that it could appear that you have a personal connection with the person, you should discuss this with your manager at once.