Support Guidance: employer compliance: guidance by subject: commencing the compliance check: travel, subsistence, entertainment and other expenses
You must establish
- the types of expenses payments made
- to whom they are paid
- in what circumstances
- what claims procedures are used and
- what control systems are in place.
This information should be gathered during the talk through and you should
- refer to the help available within the EC Testbank.
- take any problems up with the employer/contractor
and after the initial meeting should
- send form ECR308 to Specialist Employer Compliance (SEC) with sufficient details for them to action in accordance with the guidance at COG907140, and
- retain a copy of the ECR308 (available in SEES) in the case papers.
For guidance on the correct tax and NIC position you should refer to the
- Employment Income Manual (EIM)
- National Insurance Manual (NIM).