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HMRC internal manual

PAYE Manual

HM Revenue & Customs
, see all updates

P11D processing: QA/QC for captured forms P11D: ensuring standards

It is essential that the QA/QC process should provide a reliable and robust appraisal of the standard of work done and that it should stand up to independent scrutiny.

You will be potentially liable to a recheck of cases examined as part of the QA/QC process. A number of cases will be selected at random each year for an independent audit check.

The audit process will normally be carried out by someone from Internal Audit. The audit will provide

  • An evaluation of the system
  • Test the credibility of the underlying figures


  • Generally ensure that uniform standards are being applied and maintained by those officers involved in the QA/QC process