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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: computations: preparation and checking

Computations should be carefully prepared using the best method suited to the circumstances of the case. This task can be delegated to the support officer under your direction.

You should

  • check that the computation is accurate and concisely describes the type of inaccuracy.

The manager has discretion over whether any further checking of computations is required. To indicate that a computation has been checked the checking officer should sign the file copy.

To assist the checking of computations it is helpful to note the file copy with the folio number of the corresponding extracts or estimates.