Employer compliance work by HMRC usually comprises a comprehensive and detailed review of:-

  • expenses payments, benefits and any other earnings of any description provided to employees and directors; and
  • the operation of PAYE on employees’ and directors’ remuneration.

 

Employer compliance and PAYE audit functions are now merged to form one unit and compliance visits have been combined in a single review by one officer. Previously, employer compliance officers carried out the benefits, etc. reviews, whilst the function of PAYE auditors (who were part of the Collection branch of the Revenue) was to inspect employers’ records to monitor the operation of PAYE for employees.

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