David Brindley and Grant Summers outline what HMRC is looking for on a PAYE investigation, and how you can protest yourself against one.
HMRC is continuing its compliance and enforcement activities with PAYE investigations becoming a key area of focus. As the UK government and HMRC seek to close the tax gap, estimated at £46.8 billion in 2023/24, accountants need to be aware of what will be scrutinised and the risks of non-compliance in order to navigate this complex area.
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