- You implement a system to operate the PAYE rules fully and correctly, incorporating all updates.
- The staff who operate the system understand it and are properly trained.
- You carry out regular checks to make sure staff are operating the system correctly.
- All payments to employees are properly documented, especially payments in cash.
- The PAYE rules are applied to directors as well as employees.
- You take advice if you are not sure of the correct tax or NIC treatment.
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PAYE
07: Minimising your risks
You cannot avoid HMRC inspection visits because most are random. But you can reduce the risk of the inspectors finding anything wrong. Ensure that:
