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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: computer payroll replaces manual system

Where a payroll system has been computerised within

  • 12 months prior to the issue of the opening letter

you should check

  • both the computer and manual systems and
  • make sure that details were transferred between the two systems correctly.