Selection of Cases

The aims of the Employer Compliance Unit are to:-

  • help and encourage employers to comply voluntarily with their statutory duty to give timely and accurate information and to remit PAYE deductions when due
  • deter the evasion or late payment of tax by demonstrating that the risk and consequences of detection make it unwise to do so
  • detect irregular practice and thereby deter non-compliance
  • recover any duties underpaid
  • Employers’ and contractors’ records are reviewed in order to carry out a series of checks designed to satisfy the [above] aims, that is
  • that the amounts of PAYE, NIC and SC paid over to the Revenue are the full and correct amounts which an employer/contractor has deducted or for which the employer/contractor is accountable
  • that frauds by employers/contractors, pay clerks or other employees are brought to light
  • all non-cash benefits have been returned correctly on forms P9D/P11D as appropriate.’ (Employer Compliance Manual, ECM 1003, 1010)

From 6 April 2000, this list is extended to include employers’ obligation in relation to student loans and tax credits.

Tax offices are required to formulate an employer compliance plan and targets are agreed at national, regional and office level on a yearly basis. The plan is under the control of a Compliance Manager who has overall responsibility for the progress of working cases, and the Officer in Charge has overall responsibility for the conduct of employer compliance reviews undertaken by the office. The aim is to settle each case within six to 12 months (Employer Compliance Manual, ECM 3014).

The Board tries to deter investigators from taking up trivial cases by awarding quality points to reflect the weight and complexity of a case and the appropriateness of the work done. Minus points are given where there is evidence of bad practice by the investigator which justified a complaint from outside the department, whether or not such a complaint is made.

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