HMRC has increased compliance activity by introducing new approaches to checking employer compliance, leading to a 10% increase in compliance yield to £34bn in 2022/23. The tactics include nudge letters and desk top reviews targeting a wider range of employers to encourage self-disclosure and identify errors. The business risk review plus (BRR+) process assesses large or complex businesses’ tax compliance risk and evaluates their risk ratings. HMRC has issued further guidance for off-payroll working rules and increased reviews of medium-sized and large businesses. The check your employment status tool (CEST) has been used around 1.8 million times.
Source RSM
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