HMRC compliance check visits

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Owner-Managed Businesses

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Initial contact from HMRC

The first contact from HMRC will normally be a letter either:

•
highlighting specific areas and requesting information and records, or
•
requesting a time and date for a visit to review relevant records

The compliance check factsheet Compliance checks: visits by agreement or advance notice ― CC/FS3 will usually be enclosed.

A full list of compliance check factsheets may be found on HMRC’s website.

Contact by HMRC with the employer may be made by phone but arrangements must be confirmed in writing. The employer’s agent that is named on a form 64-8 on which the ‘Employer PAYE scheme’ box has been ticked and the employer’s PAYE reference entered will be sent a copy of the initial letter. Seven days’ notice of the inspection must be given unless a shorter time is agreed with the employer. Any doubt about the nature and extent of the records to be reviewed should be clarified as soon as possible. Normally records for up to 12 months will be requested.

If the suggested dates

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Lesley Fidler

Employment taxes specialist at RSM

After several decades advising employers of all sizes on tax compliance including the Construction Industry Scheme and IR35, in 2016 Lesley decided to practice what she had preached by joining the tax team of a financial institution and working in-house. Although she no longer speaks on tax issues, she continues to write and retains a particular interest in the area of national insurance contributions. Lesley is a member of both the Chartered Institute of Taxation (sitting on its Employment Taxes sub-committee) and the Chartered Institute of Personnel and Development. After gaining a law degree and her initial training as a solicitor she joined the Inland Revenue as a direct entrant inspector before realising that she preferred advisory work and the opportunity for long-term collaboration that this can bring.

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