ECH8005 - Working the Case: Impact of SA on Employer Compliance
The operation of PAYE, NIC and CIS is not affected by Self
Assessment. If there have been failures to operate PAYE, NIC or CIS
deductions properly, you should
- seek recovery under Class 6.
SA impacts on EC staff where there is a need to
- make enquiries about entries into the employer's/contractor’s business return or accounts or
- make enquiries about entries in individual director's or employee's returns or
- recover personal tax from a director or exceptionally other employees.
In the above three circumstances
