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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: records that need to be reviewed

The records which need to be reviewed will vary from employer to employer and contractor to contractor (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Once the talkthrough is complete you should initially ask for production of all the records to complete the Payroll Walkthrough Tests, for example:

  • the deduction working sheets (or equivalent)
  • the books of account in which evidence to support payments to employees/subcontractors are recorded
  • evidence of employees entitlement to statutory payments
  • entitlement to claim Employment Allowance (see EC Testbank - Employment Allowance)
  • an appropriate number of records required to complete the ‘walkthrough’ and testing of the systems, for example if travel expenses are paid to employees these may include

    • expenses claim forms
    • invoices for costs incurred (train tickets, petrol receipts, mileage records)
    • cash and petty cash books
    • cheque stubs.

You should be able to identify the records needed from the talkthrough.

Any additional or earlier period records required will depend on whether the compliance check is to be extended (COG906090).