ECH5010 - Legislation: Authority to Inspect, Copy or Remove PAYE and NICs Records

Powers of inspection enable authorised officers of HMRC ( ECH2005) to check that employers operate PAYE and NICs in accordance with Regulations.

The Regulations cover authority to

• inspect an employer's operation of PAYE and NICs
• inspect any documents or records relating to the payment and provision of employment income
• inspect the required records at the 'prescribed place'
• copy, take extracts from and remove records and documents produced for inspection.

The powers to inspect, copy or remove PAYE and NIC records are provided by Regulation 97 of the Income Tax (Pay As You Earn) Regulations 2003 which permits authorised officers to

• inspect specified records and documents at the prescribed place, relating to the payment and provision of earnings
• take copies of, or make extracts from records and documents produced for inspection
• remove any necessary documents, at a reasonable time and for a reasonable period.

Regulation 26, Schedule 4 of the Social Security (Contributions) Regulations 2001 which permits authorised officers to

• inspect specified documents, at the prescribed place, relating to Class 1, Class 1A and Class 1B NICs
• take copies of, or make extracts from documents produced for inspection.
• remove any necessary documents for a reasonable period at a reasonable time.