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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: employer amendments

An Employer Amendment (EA) can

  • arise from a voluntary disclosure by an employer or
  • all employer amendments require some degree of investigation to determine reasons for any omissions as a contract settlement is a requirement of any recovery. In addition penalties will also need to be considered.

The employer amendment may arise as a result of an initiative by either

  • the employer, or
  • HMRC.