CSLM12060 - FAQs: legislation questions and answers: legislation - deductions by employers

1. CSLM12061

   Do employers have to make SL deductions?
2. CSLM12062

   How are deductions to be calculated?
3. CSLM12063

   When must the deductions commence?
4. CSLM12064

   When must the deductions cease?
5. CSLM12065

   What records must be maintained?
6. CSLM12066

   When must the deductions be paid to HMRC?
7. CSLM12067

   What recovery proceedings may be taken by HMRC?
8. CSLM12068

   Can HMRC inspect employers’ records?