UUÂãÁÄÖ±²¥

Once an agreement for bespoke rates has been granted, HMRC may review the basis on which expenses are monitored at a later date. This may be part of a general employer compliance check or as part of a specific review covering expenses.

The form and regularity of the checks required by HMRC will depend on factors such as:

1. •

   the outcome of previous compliance checks, including cases where the employer has failed to manage an expenses regime effectively in the past

2. •

   the employer’s CRM risk rating (if the employer is a large company)

3. •

   the size and complexity of the workforce

4. •

   uncertainty about whether employees will qualify for relief. For example,