We have noted during the past year that more businesses are being subject to the above review. This inspection which is normally held at the business premises can take up to a day depending on the size of business and is therefore comprehensive.

The inspection will first discuss the nature of your business, size of workforce and your record keeping system. You may authorise a member of staff to act on your behalf e.g. wages clerk and you can also choose to be professionally represented which we strongly recommend.
The records that will be inspected will consist of all wage related items e.g. wages book, wages sheets and deduction working sheets (or computerised equivalent). In addition to these the Inspector will examine such records as cash books, cheque book stubs and petty cash. It is from these that the Inspector will be looking for the following:-

• Payments to employers which have not been subject to income tax.
  
• Payments to casual staff and ensuring that these are covered by form P46.
  
• Benefits received by directors and employers which have not been entered on form PllD, return of benefits e.g. private medical payments.
  
• Claim for mileage payments are in accordance with agreed Revenue rates.

This is not an exhaustive list and it should be noted that if errors are found it could result in both an income tax and national insurance liability, together with interest and penalties.