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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: computer spreadsheet packages

Payroll software is available in many different formats and there are many numerous commercial packages available ‘off the shelf’.

This page is primarily concerned with payrolls that have been developed or created to operate within spreadsheet packages, for example

  • Microsoft Excel, or
  • Lotus 123.

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A single error in a spreadsheet will subvert all controls in all systems feeding into it.

You should therefore

  • find out whether the payroll is a

    • commercially produced payroll programme see COG905235 or
    • a programme created by a spreadsheet package.

Where a programme created by a spreadsheet package is in use you should

  • note the fact in the case papers.
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