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PAYE Investigation
A PAYE investigation, also known as an Employer Compliance Review is conducted by HM Revenue & Customs ('HMRC') officers who want 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. Historically, a PAYE investigation was undertaken by reference to HMRC’s Code of Practice 3 – A Review of Employers & Contractors records. This has now been replaced with a series of Factsheets (EC/FS1 – EC/FS5). Usually the PAYE investigation is conducted at the employer’s premises, firstly to enable a discussion to be held with key personnel within the company and secondly to undertake a review of all the prime records. The areas which HMRC often consider as part of the PAYE Investigation / Employer Compliance Review are as follows:
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.
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