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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 / A6.914 Record keeping and retention

A6.914 Record keeping and retention

Administration and compliance

For each employee, employers must keep records of all payments made, taxable benefits and expenses reimbursed, and PAYE and National Insurance deducted (both employer's and employee's). They must also keep all coding notices from HMRC (these should now be in an electronic format)¹. As these records

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I4.265 Lifetime transfers reported late

I7.333A Companies and replacement APR property

I7.323 APR and successions

B4.130 Summary of OECD guidelines on arm's length principle

B2.218 Surplus business accommodation

C2.1020 Employment-related securities options and capital gains

A4.214 Claims following further assessments—income tax and capital gains tax

D7.1140 Methods of leaving the REIT regime

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

A4.557 Late filing penalties—company tax returns

E1.1502 Tax treatment of transfers with accrued interest

C2.1231 Leases—deemed premiums

I8.335 Valuation on death of partner in service

D1.404B Large company definition for R&D tax relief

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

C3.1706 PPR relief where there is job-related accommodation

I5.1304 Beneficiary with contingent interest

D1.1422 Calculating NGIE and ANGIE