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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: working the case: impact of SA on employer compliance

The operation of PAYE, NIC and CIS is not affected by Self Assessment. If there have been failures to operate PAYE, NIC or CIS deductions properly, you should

  • instruct the employer to submit an Earlier Year Update (EYU), see COG904240, for inaccuracies identified after 19 April following the end of the tax year, where Real Time Information (RTI) has been operated
  • instruct the employer to correct any current year inaccuracy on the next Full Payment Submission (FPS), see COG904240 
  • seek recovery under Class 6 for years up to and including 2012-13.

Note: Where the failure is for both pre-RTI and RTI periods, where it is more cost-effective or administratively convenient, see CH411100, the recovery method can be by contract settlement. See COG904260.

SA impacts on EC staff where there is a need to

  • make enquiries about entries into the employer’s/contractor’s business return or accounts or
  • make enquiries about entries in individual director’s or employee’s returns or
  • recover personal tax from a director or exceptionally other employees.

In the above three circumstances

  • see COG906020 for what to do in the first, and
  • see COG906030 for what to do in the other two.