Commentary

A6.931 Introduction to reviews

Administration and compliance

A6.931 Introduction to reviews

Reviews

A6.931 Introduction to reviews

In order to ensure that an employer is complying with his obligations, HMRC may decide to undertake a review. If HMRC select an employer for review they will often carry out an on-site visit. The method of review is not set out in the legislation, but they are bound by legislation1 with effect for returns due on or after 1 April 2010 in respect of their powers to inspect records, request information and enter premises as set out in A6.903 above.

The purpose of the review is to encourage and improve compliance with the PAYE

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