PAYE21065 - Employer records: maintain employer record: employer compliance - employer irregularities

Employer Compliance officers conduct reviews of employers and contractors records.

They check that employers / contractors are

• Operating the Regulations relating to PAYE, NIC and the Construction Industry scheme properly
  And
• Providing full and accurate returns of expenses and benefits provided to their employees

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They carry an identity card and if they are not known to you (it is possible they may visit from another Compliance Office in the country) you should ask to see this before allowing them to look at any records and information you might hold.

An EBS user role ‘EBS Compliance’ is available for Employer Compliance staff (specifically RIATs). This enables access to Function EMPLOYMENT BASIS SELECTION, which allows staff to

• Request between one and seven printed lists, which display for an employer record

• Employees who for the period(s) selected were authorised to make Student and/or Postgraduate Loan repayments through their salary

Reporting irregularities by an employer

During day to day work you may come across possible irregularities in an employer’s operation of PAYE.

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	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)	(This content has been withheld because of exemptions in the Freedom of Information Act 2000)