Commentary

A6.911 Summary of employer obligations

Administration and compliance

A6.911 Summary of employer obligations

Employer obligations

A6.911 Summary of employer obligations

Employers have three key obligations to HMRC. They must:

  1.  

    •     account for the correct amount of tax and National Insurance due

  2.  

    •     complete appropriate returns and ensure they are filed on time, and

  3.  

    •     maintain adequate records

The four main payments required from an employer to HMRC are:

  1.  

    •     tax — they must deduct tax from relevant payments made to employees and directors under the PAYE system (see Division E4.11)

  2.  

    •     National Insurance (see E8.259) – they must make statutory deductions and payments, such as student loans and maternity pay, under the

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