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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: expenses, benefits and pecuniary liabilities: credit or charge cards

Employers may issue employees with credit cards, charge cards or similar cards.

Whenever you identify that this is the case you should:

  • establish what system the employer has in place and
  • identify any risks in that system.

During the walkthrough and testing of the system you should:

  • pay particular attention to any personal expenditure of the employee and if applicable how reimbursed
  • query doubtful items
  • be aware that employers could manipulate the system to make cash payments to employees without deductions (This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG904570(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)
  • seek recovery where appropriate, see NIM02090 and NIM02190 where there is a potential NICs liability.