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Free PAYE & NIC Audit Questionnaire

6 July 13 | By: Jas Jhooty



Have you ever wondered about the questions you may face at your next Employer Compliance Review?

Well worry no more as we are inviting you to download the most comprehensive and complete PAYE & NIC Audit questionnaire available.

PAYE & NIC Audit Questionnaire

Our consultants at emTax have dealt with thousands of PAYE audits both while: -

  • working for HMRC, and
  • when representing clients whilst working as senior managers in Big 4 accountancy firms.

With over 100 years of combined experience we have got together and developed the most comprehensive and definitive list of the 120 questions that you will be asked during an Employer Compliance Review. As far as we are aware this is the first time this invaluable information has been compiled and released to employers.

We welcome you to download this questionnaire free of charge, by clicking this link and filling in your contact details.

The questionnaire is divided into 8 sections: -


These provide a very quick overview of the nature of your business and general trading history. The date of your last HMRC visit is also ascertained. This can help to assess the level of risk you are at for a visit by HMRC.


This section starts with general questions about how you operate your payroll, (whether by software or via a bureau), how many directors/staff you have, pay frequency etc. Then more in-depth questions are asked like: -
  • What are your procedures for employees joining and leaving,
  • how well you follow the new RTI rules
  • etc.


These questions assess your risk to any potential IR35 & employment status attacks by HMRC.

Termination Payments

This section reviews your current redundancy agreements and the likelihood of them being attacked by HMRC.


This provides for a thorough understanding of how your expenses regime is being run. Questions about your P11D dispensationand your PSA will also be asked.

This section can be used to ascertain whether you require a revamp to your expenses policies and procedures.


This is by far the longest section and provides an invaluable checklist of the danger areas that HMRC will surely target when they come out and conduct an Employer Compliance review

Construction Industry scheme
These questions check your adherence to following the strict rules of CIS

Other schemes

Finally the questionnaire rounds off with a few questions about your salary sacrifice and flexible benefit schemes or whether you use any Tax avoidance schemes

Will you be safe?

We hope you take the time to download our free questionnaire We are confident that it will prove to be an extremely useful tool in preparation of a HMRC PAYE inspection.

It should also help you to identify areas where your procedures are not as tight as they could be.

How emTax can help

“To be forewarned is to be forearmed” as the old adage goes, especially with HMRC being ever more aggressive during Employer Compliance Reviews. By going through this questionnaire you can highlight any areas of weakness that will surely be attacked by HMRC. You can then take the necessary steps to rectify any mistakes you may currently be making, thus potentially saving your company a small fortune when it comes to the time of the actual Employer Compliance Review.

Of course our consultants are available to advise you of the implications of your answers and review the general level of risk you are currently at. We can then recommend strategies to counter these risky areas leaving you in a very robust position moving forwards.

Please do not hesitate to contact us if you require our assistance in this or any other employment tax matter.


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