The inspector cometh.
What to expect if the inspector visits:
- PAYE deduction sheets for completeness and accuracy
- Correct use of employee codes
- Reconcilliation of records with the P35 ( Employer's annual statement)
- Correct treatment of New Starters and Leavers
- Cash payments where PAYE has not operated
- Expenses payments, employee benefits,and their correct disclosure on forms P11D and P9D
- Compliance with terms of any dispensation
- Compliance with sub contractors rules
- Compliance with NIC regulations
These are the type of PAYE activities that your Inland Revenue Inspector might want to take a look at.
Some of the problem area which arise from such visits have also been sumarised.