Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: computer parameter reports

Most computerised systems will produce a report (or parameters) showing the limits set by the programme. This will include, for example, tax and NIC rates, taxed and non-taxed elements of pay.

Commercially produced payroll programmes have their tax and NIC rates and bands set in the programme by one of the following methods

  • the payroll system manufacturer pre-sets the rates and bands in the software
  • the dealer selling the system enters and updates the rates and bands
  • the employer/contractor types in the rates and bands.

You should check

  • the parameter report to make sure
  • the rates of tax and NICs recorded are correct for the period under examination
  • the tax and NICs bands are correctly recorded
  • non-taxable elements of gross pay are in fact non-taxable
  • any ‘after deductions’ payments for example, loan repayments, are taken from net pay and not gross pay.

(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)

Most parameter reports show a ‘snap-shot’ of the system configuration at the time the report is produced and cannot necessarily be relied upon to provide details of what the system configuration was in previous periods.

Note:(This content has been withheld because of exemptions in the Freedom of Information Act 2000) EM2801(This content has been withheld because of exemptions in the Freedom of Information Act 2000)