ECH22005 - Settlement: Written Confirmation of Advice

Where the employer or contractor has been given oral advice regarding the correct operation of PAYE, NICs or CIS for the future, confirmation must be issued in writing.

Written confirmation

• ensures the employer or contractor is clear about the correct procedures to be followed
• may be used as evidence if it is later found that the employer or contractor has not followed those procedures.

A letter confirming the correct procedures must

• be issued as soon as possible after the advice was given
• state when and to whom the advice was given
• list each topic on which advice was given and what that advice was
• where possible make reference to the appropriate sections or paragraphs in the relevant guide, for example, CWG2 – Employer’s Further Guide to PAYE and NICs
• include an offer of payroll cleanse or an appropriate reminder where the offer has already been made ECH22021.