Returns by employers are made under the Income Tax (Pay As You Earn) Regulations 2003 and as such are not directly affected by self-assessment. However, the types of irregularities that arise and the way any tax lost is settled, mean that employer compliance review work is inextricably linked to other areas of compliance. HMRC are anxious to ensure that there is ‘effective liaison’ between employer compliance staff and those carrying out self-assessment enquiries.

There are increasing instances of teamworking and what HMRC call ‘whole caseworking’ where all aspects of compliance may be investigated at the same time. Notice of a review of all employer aspects may well be given in the formal notice opening the self-assessment enquiry.

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