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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: large business: multiple schemes

Where the business has

  • a group of companies, or
  • a number of PAYE schemes

they may not all present the same level of risk as

  • different types of workers may be engaged
  • the companies may operate differing policies
  • systems may differ in their robustness from company to company.

These factors should be built into the risk assessment - COG905560