ECH5005 - Legislation: Introduction

This chapter explores the legislation that authorises officers to inspect employers' and contractors' records.

A broad guide to the legislation requiring an employer or contractor to operate PAYE, NICs or CIS is contained within ECH4010 and ECH4015.

Who is an authorised officer is covered at ECH2005.

Each office will have a copy of the Taxes Management Acts, which include the Regulations and they are also available on the intranet and internet. In cases of difficulty you should refer to them for precise wording especially when quoting legislation to employers, contractors or their agents.