Tax Investigations > PAYE/NIC
Compliance investigation into the PAYE/NIC matters
Companies, partnerships and self-employed individuals are regularly subject to PAYE/NIC control visits to ensure that the correct amount of Income Tax and National Insurance is paid. These may discover significant errors in declaring the amounts due. Particular areas looked at are: -
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- Wages paid without deduction of tax when:
- Individual treated by the tax payer as self-employed and paid gross and this treatment is challenged by the inspecting officer.
- Individual paid but not thought by the employer as liable to tax deduction, such as cleaner, casual staff, etc.
- Benefits not declared on forms P11D. Items often overlooked are: -
- Medical Insurance
- Line rental and personal calls on home telephone when the whole bill is paid by the business.
- Entertaining expenses that have no business justification.
- Round sum expenses payments
- Personal expenses charged to the business
- Class 1A Contributions
- Benefits on forms P11D attract a liability to Class 1A National Insurance. This can be overlooked as it is payable on a separate form.