PAYE healthcheck ― outcomes

Produced by Tolley in association

Employment Tax

Guidance

Once the PAYE healthcheck has been carried out, the organisation will receive a report. This will detail the reviews undertaken, their findings, and make recommendations to improve the employer’s compliance processes. In many cases a written report will simply be a formal record of earlier presentations made to the employer on the issued identified.

As a result of the outcome of the review, changes may need to be made within the organisation.

As the healthcheck report is potentially disclosable (see below), if such changes are not made and the same issues come to light in a later HMRC compliance check, this will almost certainly lead to a greater level of penalties being imposed than if the shortcomings were only discovered at that later stage.

The report / feedback format

At the conclusion of the healthcheck, a report will be provided to the employer. The format of the report should be agreed before the start of the review and ideally detailed in the engagement terms.

Note that, once the employer receives a written report, it is a legally

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Susan Ball

Susan has over 25 years' experience working extensively in the employment tax, investigations and reward field. She advises clients in the commercial and charity sectors at Crowe Clark Whitehill LLP

Susan has over 25 years' experience working extensively in the employment tax, investigations and reward field. She advises clients in the commercial and charity sectors. She has a breadth of experience in dealing with all aspects of PAYE and Social Security in the UK and Overseas as well as the Construction Industry Scheme, employee benefits and expenses, compliance and employment status issues together with reward planning including salary sacrifice. Susan an experienced presenter and writes regularly for a number of publications. She sits on the Chartered Institute of Taxation's Employment Taxes sub- committee, the board of The Eastern Angles Touring Theatre Company, and is a fellow of Suffolk New College. Susan has been honoured with the Beatrice Wilkinson Memorial Award at the East of England Business Women of the Year Awards and listed in The Payroll World "Payroll Top 50 2013".

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