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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: particular occupations: football clubs

You should familiarise yourself with the guidance at EIM64100 - EIM64145.

To establish whether PAYE and NICs have been operated on all remuneration, you should examine copies of any written contracts to check that

  • the payments shown in the records are made in accordance with the contracts
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)