Commentary

A6.932 Selection for review

Administration and compliance

A6.932 Selection for review

A6.932 Selection for review

HMRC have limited resources and as a consequence random visits are now rare. They have a number of methods of selecting a case for review, including:

  1.  

    •     risk assessment. This category may include employers who:

    1.  

      –     HMRC consider to be in a high risk sector, such as construction (where special rules apply to tax some self employed subcontractors) or the catering industry (where casual labour is regularly used and tax and National Insurance may be underpaid)

    2.  

      –     regularly pay their PAYE late or submit returns late

    3.  

      –     use high profile tax mitigation schemes, where there is

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial