PAYE healthcheck ― scope

Produced by Tolley in association

Employment Tax

Guidance

What should a PAYE healthcheck cover?

A healthcheck can include:

•
a review of the employer’s PAYE benefit and expenses procedures
•
interviews with the relevant members of staff and completion of a questionnaire
•
review of internal documentation and correspondence
•
examination of a representative sample of the employer’s records
•
preparation of feedback, identifying any areas of non-compliance ― see the PAYE healthcheck ― outcomes guidance note
•
practical recommendations

The employer may have an idea of what they want reviewed and may therefore limit the review to a particular area of risk, such as status of workers, termination payments or provided accommodation.

The scope of the review therefore depends on what areas it is designed to cover and the depth required.

Scale of healthcheck

Although the nature of the work being carried out might be the same, the scale of the work and depth of any review will differ depending on the organisation.

It is advisable that any work must be agreed in detail between the organisation and any external

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Susan Ball

Susan has over 25 years' experience working extensively in the employment tax, investigations and reward field. She advises clients in the commercial and charity sectors at Crowe Clark Whitehill LLP

Susan has over 25 years' experience working extensively in the employment tax, investigations and reward field. She advises clients in the commercial and charity sectors. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and Overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice. Susan an experienced presenter and writes regularly for a number of publications. She sits on the Chartered Institute of Taxation's Employment Taxes sub- committee, the board of The Eastern Angles Touring Theatre Company, and is a fellow of Suffolk New College. Susan has been honoured with the Beatrice Wilkinson Memorial Award at the East of England Business Women of the Year Awards and listed in The Payroll World "Payroll Top 50 2013".

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