Handling an employer compliance review

1. Initial stages of review process

1.1. HMRC's selection of employer

1.2. HMRC contact with employer

1.3. HMRC's visit

2. Next steps

2.1. After the initial meeting

2.2. The negotiation and calculation stage

2.3. Payment on account

3. Liability

3.1. Who is liable and for what?

3.2. Grossing up

4. Interest and penalties

4.1. Interest

4.2. Penalties

4.3. Suspended penalties

5. Settlement

5.1. Settlement process: offer and acceptance

5.2. After the review