HMRC Employer Compliance Review

We have a dedicated team including former tax inspectors who have a significant amount of experience in handling and resolving HMRC employer compliance reviews.

What is an Employer Compliance Review?

An Employer Compliance Review, also known as a PAYE investigation, is conducted by HMRC to ensure that employers and contractors are meeting all of their tax, National Insurance (NIC) and Construction Industry Scheme (CIS) obligations in relation to their employees and subcontractors.

The PAYE investigation is usually conducted at the employer’s premises, to enable a discussion to be held with key personnel within the company and to undertake a review of all the prime records.

To the extent that HMRC establish a liability to tax or NIC, the amount owing will also include interest on any late duties and potentially a monetary penalty based on a percentage of the tax and/or NIC due.

What HMRC can consider in an Employer Compliance Review

  • Operation of PAYE and NIC
  • Operation of payments to subcontractors under CIS
  • The reporting of benefits in kind on form P11D
  • The status of workers
  • The correct treatment of entertainment expenses
  • The operation of IR35
  • Termination payments travel expenses
  • Vans
  • Expats and inpats
  • Salary sacrifice
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