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1 day£484 +VAT
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How to have a successful HMRC audit

HMRC is taking a much tougher approach to compliance visits and new regulations considerably reduce an employer’s ability to negotiate settlements.

This payroll course gives employers all the tools to deal with a compliance visit – from first notification by HMRC and preparation for the visit, through to reaching the final settlement. As well as tax exposure and NI problem areas, the tutor will cover any other issues that may be of particular concern.

Courses Overview

Duration: 1 day Price: £484+VAT CPD: 6 hours (certificated)

Who will it benefit?

This course has been designed for payroll, accounting and HR personnel who are responsible for ensuring compliance with legislation affecting the payment of wages and determination of tax and NI liabilities.

What you'll achieve?

By the end of the course you will be able to understand what to expect from a compliance visit, understand the potential penalties, prepare an action plan to help eliminate high-risk areas before the compliance visit, identify how to handle the compliance visit, examine ways of negotiating the final settlement,identify the areas in the payroll office at risk of fraud and examine ways in which the risk of fraud can be minimised.

Course Content

Practical advice will be given on how to deal with disputes with ‘suppliers’ who perhaps claim that their work is outside the scope of the Scheme.

Even though employers may not be directly involved in the construction industry they may have to be involved in the scheme if they are undertaking a construction project of more than £1m per annum.

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  • The audit in action
  • Who carries out the audit?
  • Penalties
  • Preparing for the audit
  • What are the risk areas?
  • How is the tax and NI liability determined?
  • Managing the audit
  • Payroll records
  • Expenses
  • Benefits
  • Purchase ledger
  • Petty cash
  • What happens after the audit?
  • Negotiating a settlement
  • Common areas investigated and how to protect yourself
  • Termination payments including:
  • Pay in lieu of notice
  • Compromise agreements
  • Redundancy
  • Employment status including service companies and IR35 companies and retired workers returning as self-employed
  • National minimum wage
  • Statutory payments and their recovery
  • Benefits and expenses
  • Telephones, home and business lines
  • Vans
  • Mileage payments
  • Fuel benefit for employer-provided cars
  • Private use of assets
  • Vouchers
  • Credit cards – corporate and personal
  • Loans
  • Canteen facilities
  • Gifts and awards including long service awards
  • Hotel bills and personal incidental expenditure
  • Other benefits
  • Risk
  • Identifying areas at risk of fraud within payroll, outside payroll and types of fraud
  • Minimising risk of fraud, segregation of duties, rotation of duties and assessing cost benefit of risk reduction.

"I have chosen The Learn Centre both for my own knowledge base and in-house training courses for my teams for many years. I have always been extremely impressed with the content of the courses, people engagement and the positive feedback from my staff."

Ann Chesher
Head of Employee Services at 1Life (Management Solutions)

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1 day£484+VAT
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