Financial Reporting Standards
Insolvency and Recovery
Risk Consulting - Financial Services
Tax for Private Clients
VAT and Customs Duty services
Life Sciences and Healthcare
Mining and Energy
Social Purpose and Non Profits
Technology and Media
Our Vision and Values
Equality, Diversity and Inclusion
Environmental, Social and Governance
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 it is
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
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
Expats and inpats