Commentary

B2.431 Employer compliance settlements

Business tax
Business tax | Commentary

B2.431 Employer compliance settlements

Business tax | Commentary

B2.431 Employer compliance settlements

The timing of the deduction of employer compliance settlements for corporation tax purposes follows generally accepted accounting practice (B2.102), subject to any tax law that overrides this1.

A concession is in place for settlements entered into before 1 October 20192, where a settlement is made with an employer or contractor for tax due under PAYE or CIS. A deduction may be claimed for the additional PAYE and CIS tax relating to that period. The claim must be made in the amended self-assessment for the PAYE, which relates to that period and has not otherwise been allowed. Any

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