When a visit by the Inland Revenue takes place some of the common issues which may arise and therfore present problems to employers are:
- Gross payments to casual employees
- Payments to alleged Self Employed persons
- Lump Sum Expenses
- Private Petrol
- Spouce's Travel and Subsistance
- Travel to work from home and vise versa
- Trips for other than purely business e.g. trade fairs, golf, social outings.
- Home telephone
- Entertaining
- Expenses for home office use
- Club subscriptions
- Goods and services provided free or below market value
- Luncheon expenses
- Clothing
- Accomodation
- Work undertaken at an employees home
- Medical expenses
All these and more have proved to be issues which arise when correct PAYE procedures are not applied for more information contact harrison salmon associates