PAYE compliance review audit checklist
If you receive a letter telling you that HMRC wants to carry out a compliance review of your payroll records, use our checklist in advance of HMRC’s visit to review your records so that there are no surprises on the day.
Prepare for a visit
HMRC has a legal right to inspect your payroll records to confirm that you are paying the correct amount of tax and NI. It sees these visits as a chance to make some easy money. Most PAYE inspections result in some mistakes being found and HMRC will often calculate the “lost” tax and NI over a period of four years plus the current year. This period may even be extended if it suspects that tax has been withheld on purpose. It may also seek penalties, although these will normally depend on the size of the error and how much the employer co-operates. Use the PAYE Compliance Review Checklist to help prepare for an impending visit.
Related Topics
-
The benefits of AI training
Corndel’s 2025 Workplace Training Report has revealed that only 39% of employees have received AI training from their employers. What are the benefits of training your staff in the use of AI in the workplace?
-
Latest advisory fuel rates published
The amount that employers can reimburse staff for business travel in company cars changes from 1 June 2025. What are the new rates?
-
Dodging the dreaded annual P11D routine
The deadline for submitting benefits and expenses returns for you and your fellow directors is just over a month away. How can you avoid having to complete them and save tax at the same time?