HMRC ramps up employer PAYE compliance activity

It has become clear that HMRC has increased the number and extent of employer compliance visits in recent months. In the past it was common for an employer to receive a visit perhaps once every five or six years or so, and even then the HMRC officer would review just the records of the current and previous tax year.

In a very small number of cases a review may even have been carried out simply by a questionnaire and a follow-up telephone call if nothing unusual came out of the questionnaire.