Employer compliance check ― role of the agent

Produced by Tolley in association with Lesley Fidler
Owner-Managed Businesses
Guidance

Employer compliance check ― role of the agent

Produced by Tolley in association with Lesley Fidler
Owner-Managed Businesses
Guidance
imgtext

If the employer engages an agent or adviser to help handle an HMRC employer compliance check, the agents’ role is usually to ensure that the employer, within the bounds of ethical and legal constraints, gets as good a deal as possible in resolving any issues that the compliance check identifies.

It is worth remembering that agents have to balance the following, possibly competing, requirements:

  1. minimising the cost for their clients in duties, interest and penalties

  2. minimising the cost for their clients in professional fees (which may include ensuring that the terms of any fee insurance scheme are met)

  3. applying the relevant legislation and case law

  4. acting ethically and in accordance with guidance from their professional body

  5. maintaining their professional standing with HMRC

Existing agents also need to consider what led to the irregularities that are identified and whether they might have any potential liability for incorrect advice in the past or for failing to identify or advise on a particular area. Since agents

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

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 Tolley+

Popular Articles

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

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

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more