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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Employer obligations / A6.911 Summary of employer obligations
Commentary

A6.911 Summary of employer obligations


Administration and compliance

A6.911 Summary of employer obligations

Employers have three key obligations to HMRC. They must:

  1. Ìý

    •ÌýÌýÌýÌý account for the correct amount of tax and National Insurance due

  2. Ìý

    •ÌýÌýÌýÌý complete appropriate returns and ensure they are filed on time, and

  3. Ìý

    •ÌýÌýÌýÌý maintain adequate records

The

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