½Û×ÓÊÓƵ

Negotiating the outcome of an employer compliance check

Produced by
Owner-Managed Businesses
Guidance

Negotiating the outcome of an employer compliance check

Produced by
Owner-Managed Businesses
Guidance
imgtext

Dealing with the irregularities that may arise from an employer compliance check requires a good working knowledge of the applicable legislation and practice. Arguments based solely on concepts such as fairness and reasonableness are unlikely to carry much, if any, weight with HMRC and can unnecessarily prolong the period between the opening of the review and its conclusion. However, it should be borne in mind that although employer compliance officers see a wide range of businesses and are experienced in identifying areas where weaknesses commonly occur, they are not technical experts and can and do sometimes misinterpret legislation or be unaware that rules in earlier periods were different.

In addition, regardless of the contents of guidance notes and other explanatory material produced by HMRC, it is the legislation and supporting regulations that prescribe the law. Whilst guidance may be helpful, the standard statement in HMRC booklets still applies: “This guide sets out HMRC approach in applying legislation…The guide itself has no binding force in law and does not affect any right

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Lesley Fidler
Lesley Fidler

Employment taxes specialist at RSM


After several decades advising employers of all sizes on tax compliance including the Construction Industry Scheme and IR35, in 2016 Lesley decided to practice what she had preached by joining the tax team of a financial institution and working in-house. Although she no longer speaks on tax issues, she continues to write and retains a particular interest in the area of national insurance contributions. Lesley is a member of both the Chartered Institute of Taxation (sitting on its Employment Taxes sub-committee) and the Chartered Institute of Personnel and Development. After gaining a law degree and her initial training as a solicitor she joined the Inland Revenue as a direct entrant inspector before realising that she preferred advisory work and the opportunity for long-term collaboration that this can bring.

Powered by

Popular Articles

Fuel-related payments / mileage payments

Fuel-related payments / mileage paymentsIntroductionMost employers will make payments to employees in relation to business travel. Among the most common payments in relation to business travel are fuel and mileage payments. If an employer does not reimburse these amounts, then the employee will be

14 Jul 2020 11:46 | Produced by Tolley in association with Philip Rutherford Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more

Computation of corporation tax

Computation of corporation taxCompanies pay corporation tax on the taxable total profits (TTP) generated in a chargeable accounting period (CAP).To ascertain whether the entity is within the charge to corporation tax, see the Charge to corporation tax guidance note.For more information on the type

14 Jul 2020 11:16 | Produced by Tolley Read more Read more