The following Employment Tax guidance note Produced by Tolley in association with Vince Ashall provides comprehensive and up to date tax information covering:
Once an agreement for bespoke rates has been granted, HMRC may review the basis on which expenses are monitored at a later date. This may be part of a general employer compliance check or as part of a specific review covering expenses.
The form and regularity of the checks required by HMRC will depend on factors such as:
the outcome of previous compliance checks, including cases where the employer has failed to manage an expenses regime effectively in the past
the employer’s CRM risk rating (if the employer is a large company)
the size and complexity of the workforce
uncertainty about whether employees will qualify for relief. For example, where the temporary workplace rules apply (see the Trave
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