A6.901 HMRC strategy

Division A6.9     Employer compliance reviews

Prepared by, PAUL TUCKER CTA

Director, Smith & Williamson Limited

For updates affecting this Division please see Part A0 Updates

Introduction to employer compliance reviews

A6.901 HMRC strategy

HMRC's employer compliance strategy is not enshrined in tax legislation, but is set out in their Compliance Operations Guidance manual1. They typically adopt a risk-based systems audit to identify any employer compliance issues and will examine the employer's processes and how they work2.

HMRC state, in their guidance, that the aim of the employer compliance work is to:


    •     help educate and encourage employers and contractors to comply with their

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