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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: small and medium enterprises (SME): guidance by subject: legislation: authority to inspect, copy or remove PAYE and NICs records

Powers of inspection enable authorised officers of HMRC to check that employers operate PAYE and NICs in accordance with Regulations.

With effect from 1 April 2009 all previous inspection powers under

  • Regulation 97 of the Income Tax (Pay As You Earn) Regulations 2003, and
  • Regulation 26, Schedule 4 of the Social Security (Contributions) Regulations 2001

were replaced by Schedule 36 FA2008 see CH21060 for powers replaced by the powers in Schedule 36.

The Compliance Handbook provides

  • Technical guidance at CH20000, and
  • Operational guidance at CH200000.