Employer Compliance Reviews
Employer Compliance Reviews (ECRs) or PAYE Investigations are the most routinely conducted enquiry operated by HMRC, representing a real risk to any employer incorporated or unincorporated. This investigation focuses purely on PAYE and National Insurance.
It is not uncommon for employers to pay less attention to their payroll, NIC operation and expenses and benefits in kind position as it a complicated but small area of tax and HMRC enforcement.
Pound for pound, this area represents one of the highest cost to yield ratios for HMRC in their regulatory work, showing the large sums that can often be generated by HMRC’s investigators here.
HMRC actively police this area though, concentrating their efforts on:
- The general operation of PAYE and National Insurance
- Redundancy, notice payments and/or termination policies
- Expatriate workers, secondees and interns
- Benefits in kind and non-cash benefits, payment and remuneration
- The Construction Industry Scheme (or CIS) – operation and returns
- Employment Status or self-employed workers
An ECR usually starts as a “light touch” and apparently “low risk” audit check by HMRC, often with employers thinking that it is such low risk they do not need to involve their advisors.
However, caution is needed as HMRC’s Officers undertaking this work are experts in this very niche area and their “light touch” routine check is aimed at finding common mistakes so that they can widen their scope into the general accuracy of the employment tax position of the business as a whole. Additionally, for any mistake found, HMRC Officers would normally then expect to use that as the basis for the collection of back taxes for 4, 6 or even 20 years.
How can we help
We have been dealing with HMRC related troubles for a combined period of over 150 years, having dealt with hundreds of cases both as former HMRC Investigators and assisting and supporting clients in our time in practice. Our clients tell us that they value our extensive knowledge and genuine "hands on" accessible and no nonsense approach to any matter involving HMRC and disputes and difficulties with them.
We operate nationally, or internationally, and are not tied to our desks.
We believe in giving a clear and no nonsense level of support with affordable fees and costs. Our pricing structure is affordable, and we will fix budgets for our engagements avoiding the traditional open-ended, "on the clock" approach of larger firms and our competitors.
To discuss this with us on a non-judgemental, discrete and no-cost basis call our helpline 0800 001 6686 or contact us today.
Leading business, investment and financial magazine Acquisition International recently interviewed Independent Tax owner and managing partner, Gary Brothers about the innerworkings of the company and what sets it apart from its...
Support for professional practices
At Independent Tax we pride ourselves on being independent from other professional practices. However, we do understand the importance of working with our peers, so, if you refer a client to us, we will rebate an agreed level of the fees back to you. Simple!