Commentary

A6.951 Background to areas targeted by HMRC

Administration and compliance

A6.951 Background to areas targeted by HMRC

Typical danger areas

A6.951 Background to areas targeted by HMRC

Given that the scope of employment taxation is so widely drawn, there are a large number of potential dangers areas. Mistakes can be very costly, bearing in mind that in most cases employers will pay the liability which would typically include tax, National Insurance, interest and a possible significant penalty.

This section highlights the common danger areas which HMRC will target.

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