PAYE BUSINESS HEALTH CHECK

PAYE compliance

• Do you employ casual staff?
• Are your PAYE/NIC payments ever made late?
• Are any of your workers treated as self employed?
• If scrutinised, would your Employee (including Directors) expenses procedures let you down?
• Are any of your employees personal bills paid through the business?
• Are there occasions when you DO NOT obtain a P46/P45 for ALL new starts?
• Do you employ students?
• Does your business supply vans or company cars to employees?

If you are a Contractor in the construction industry:

• Are you required to, but don’t, submit monthly Returns to HMRC?
• Are the Returns ever submitted late (after the 19th of each month)?
• Do you suspect that any one of your subcontractors is NOT genuinely self employed (HMRC status confirmation is NO guarantee)?
  

If you have answered YES to any of the above questions, then potentially you may already have been identified by HM Revenue & Customs as a target for a detailed Employer/Contractor Compliance Review. Such a review would involve a detailed investigation of the business records. Invariably because of the complexities of the PAYE or Construction Industry Scheme there will be some occasions when full compliance with the regulations has not been met. The average ‘take’ by HM Revenue and Customs from such reviews is £8000.

If you wish guidance and or support please contact ALASDAIR SINCLAIR or DAVID MCGUIGAN on 0141 942 0722.