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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Reviews / A6.931 Introduction to reviews

A6.931 Introduction to reviews

Administration and compliance

A6.931 Introduction to reviews

In order to ensure that an employer is complying with his obligations, HMRC may decide to undertake a review. If HMRC select an employer for review they will often carry out an on-site visit. The method of review is not set out in the legislation,

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E5.607 Corporate members

B3.325 General exclusions—first-year qualifying expenditure

I4.142A Liabilities which are not discharged out of the estate

B2.218 Surplus business accommodation

E6.303A Domicile of origin

I3.750 POAT—introduction to existing arrangements

E8.810 Application for a National Insurance number

C2.501A Compensation and capital gains tax—overview

E4.622 Vans—main rules

E8.271 Liability for Class 1A contributions

C2.902 Wasting assets—wasting of allowable expenditure

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

E6.324H Nominated income and gains and the ordering rules

E4.1167 Payments made after leaving and after issue of form P45

D1.1061 Substantial shareholding exemption—interaction with other reliefs

B3.306 Meaning of plant and machinery

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

D1.1422 Calculating NGIE and ANGIE