Employer compliance check ― role of the agent

Produced by

Owner-Managed Businesses

Guidance

If the employer engages an agent or adviser to help handle an HMRC employer compliance check, the agents’ role is usually to ensure that the employer, within the bounds of ethical and legal constraints, gets as good a deal as possible in resolving any issues that the compliance check identifies.

It is worth remembering that agents have to balance the following, possibly competing, requirements:

•
minimising the cost for their clients in duties, interest and penalties
•
minimising the cost in professional fees for their clients (which may include ensuring that the terms of any fee insurance scheme are met)
•
applying the relevant legislation and case law
•
acting ethically and in accordance with guidance from their professional body
•
maintaining their professional standing with HMRC

Existing agents

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

TAKE A FREE TRIAL

Lesley Fidler

Employment taxes specialist at RSM

After several decades advising employers of all sizes on tax compliance including the Construction Industry Scheme and IR35, in 2016 Lesley decided to practice what she had preached by joining the tax team of a financial institution and working in-house. Although she no longer speaks on tax issues, she continues to write and retains a particular interest in the area of national insurance contributions. Lesley is a member of both the Chartered Institute of Taxation (sitting on its Employment Taxes sub-committee) and the Chartered Institute of Personnel and Development. After gaining a law degree and her initial training as a solicitor she joined the Inland Revenue as a direct entrant inspector before realising that she preferred advisory work and the opportunity for long-term collaboration that this can bring.

Popular Articles

Trusts and Inheritance Tax

Settlor-interested trusts

Settlor-interested trustsWhat is a settlor-interested trust?A settlor-interested trust is one where the person who created the trust, the settlor, has kept for himself some or all of the benefits attaching to the property which he has given away. A straightforward example is where a settlor

14 Jul 2020 13:38 | Produced by Tolley Read more

Personal Tax

Transferable tax allowance (also known as the marriage allowance)

Transferable tax allowance (also known as the marriage allowance)What is the transferable tax allowance (marriage allowance)?From 6 April 2015, an individual can elect to transfer 10% of the personal allowance (£1,260) to the spouse or civil partner where neither party is a higher rate or additional

14 Jul 2020 13:52 | Produced by Tolley Read more

Owner-Managed Businesses

Capital allowances on cars

Capital allowances on carsSummary of capital allowances on carsThe current capital allowance rates applicable to cars are as follows:Pool typeDescription of carRateLegislationMain rate poolNew and unused cars with CO2 emissions of 50g/km and below 18%CAA 2001, s 104AASecondhand cars with CO2

14 Jul 2020 11:08 | Produced by Tolley Read more

UU��ֱ��