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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, where the temporary workplace rules apply (see the Travel expenses guidance note), employees may qualify for relief at different times and for differing durations. This should be closely monitored