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
- follow the guidance at COG905185.
Where serious evasion is suspected
- follow the guidance at COG904570.