CSLM12060 – FAQs: legislation questions and answers: legislation – deductions by employers

CSLM12061Do employers have to make SL deductions?
CSLM12062How are deductions to be calculated?
CSLM12063When must the deductions commence?
CSLM12064When must the deductions cease?
CSLM12065What records must be obtained?
CSLM12066When must the deductions be paid to HMRC?
CSLM12067What recovery proceedings may be taken by HMRC?
CSLM12068Can HMRC inspect employers’ records?