We monitor compliance with the legislation as part of our general programme
for supporting voluntary compliance and for tackling non-compliance. Our
programme of compliance activity is designed to ensure that taxpayers do
meet their obligations to pay the correct tax and NICs.
Where we find that the incorrect classification has been applied in respect of a particular engagement, we have a duty to ensure things are put right for the past and, where appropriate, for the future. Interest and penalties may be charged on any additional tax/NICs due as a result of any review or enquiry.