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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: working the case: checks reveal a discrepancy or inaccuracy

Where any of the checks carried out reveal a discrepancy or inaccuracy, as a general rule in all cases you should

  • question the employer/contractor, as in COG905275, to establish the facts behind the inaccuracy
  • extend the check to establish the extent of any liabilities (This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG906090 
  • explain to the employer/contractor how to make any necessary open year adjustment COG906520 
  • instruct the employer to:

    • submit a single additional Full Payment Submission (FPS) reporting the total additional pay, tax and NIC year to date figures before submitting their next ‘regular’ FPS or
    • report the correct information (pay, tax and NIC year to date figures) on the next ‘regular’ FPS (see COG904260)

where the inaccuracy relates to the current year only

  • seek recovery, where appropriate.

Where NI numbers are not entered on the DWS or other official documents, you should

  • refer the employer to the Employer’s Guide - CWG2 and stress the importance of showing the full and correct NI number on all official documents as appropriate.

Where arrears of pay have been paid for closed years

Where serious evasion is suspected