Negotiating the outcome of an employer compliance check

Produced by

Owner-Managed Businesses

Guidance

Dealing with the irregularities that may arise from an employer compliance check requires a good working knowledge of the applicable legislation and practice. Arguments based solely on concepts such as fairness and reasonableness are unlikely to carry much, if any, weight with HMRC and can unnecessarily prolong the period between the opening of the review and its conclusion. However, it should be borne in mind that although employer compliance officers see a wide range of businesses and are experienced in identifying areas where weaknesses commonly occur, they are not technical experts and can and do sometimes misinterpret legislation or be unaware that rules in earlier periods were different.

In addition, regardless of the contents of guidance notes and other explanatory material produced by HMRC, it is the legislation and supporting regulations that prescribe the law. Whilst guidance may be helpful, the standard statement in HMRC booklets still applies: “This guide sets out HMRC approach in applying legislation…The guide itself

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

TAKE A FREE TRIAL

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.

Popular Articles

Owner-Managed Businesses

Residential property and capital allowances

Residential property and capital allowancesResidential property ― plant and machinery allowancesOrdinary residential property does not, and never has, qualified for capital allowances. as CAA 2001, s 35 denies plant allowances for expenditure incurred in providing plant or machinery for use in a

14 Jul 2020 17:14 | Produced by Tolley in association with Martin Wilson and Steven Bone Read more

Employment Tax

Ministers of religion

Ministers of religionMost ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are subject to Class 1 National Insurance.For the purposes of the tax system, a minister does not have to belong

14 Jul 2020 12:14 | Produced by Tolley Read more

Employment Tax

Non-business expenses

Non-business expensesIntroductionIn order for an expense to be tax deductible it must be incurred because of an employee’s employment. Any non-business related expense is, therefore, not relievable except in some very particular circumstances.This guidance note deals with three separate issues. The

14 Jul 2020 12:16 | Produced by Tolley Read more

��Ӱ��