PAYE Investigation Advice

HMRC employer compliance checks, PAYE, NIC and benefits

PAYE checks can cover payroll records, Real Time Information submissions, benefits, expenses, National Insurance, CIS and employment status issues.

HMRC may ask to review payroll calculations, starter and leaver records, employee codes, benefits and expenses, directors' remuneration, casual labour, subcontractors, company cars, mileage, home working payments and employment status arrangements.

Common PAYE and employer compliance issues

• PAYE and National Insurance calculations
• RTI submissions, payroll records and reconciliations
• P11D benefits, expenses and payrolled benefits
• Company cars, fuel, mileage and travel expenses
• CIS, subcontractors and employment status
• IR35 and off-payroll working questions
• Penalties, interest and settlement discussions

Some older PAYE processes have changed, so relying on historic forms or outdated procedures can create confusion. We focus on the current records HMRC is likely to request and help you present them clearly.

Before the meeting or records request

We can conduct a PAYE health check, identify weak areas, prepare explanations and deal with HMRC correspondence. Where errors exist, we help quantify the exposure and explain mitigation. Where HMRC is wrong, we help challenge the position.