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基本説明
It covers risk assessment and selection of cases, legal background, Revenue powers, settlement negotiations, avoiding investigations and record-keeping advice.
Full Description
"All Inland Revenue work is now compliance work. In the recent past it has become apparent that the Revenue intend to concentrate their scarce resources on their two biggest cashflows - PAYE/NIC and corporation tax. This new title deals with the first of these areas. This book will be a straightforward, practical guide to handling PAYE investigations for practitioners, finance directors of small/medium companies and payroll managers. The book will cover risk assessment and selection of cases, legal background, Revenue powers, settlement negotiations, avoiding investigations and record-keeping advice. It will also have some coverage of the PAYE regs and benefit provisions."
Contents
"Introduction. The Processthe review process, The Revenue's preferred approach / what to expect from a visit, The Revenue's legal powers and their limitations, Sharing control of the process - sensible precautions for employers, Identifying errors, Negotiating the amounts involved, Implications of the Human Rights Act for the process, The law as to - Recovery - Liability - Interest - Penalties, Negotiated settlements. The Issues: Status, Introduction procedures / casuals and part-timers, What is 'pay'?, Readily convertible assets, Expenses and allowances, PAYE Settlement Agreements, Inducement payments / 'hellos', Credit cards and vouchers, Living accommodation, Compensation payments / handshakes / redundancy pay, Cars and fuel, Telephones, Loans, Other benefits, 'Making good', Relocation packages, Employees working abroad, Employees from abroad."
