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From time to time HM Revenue & Customs (HMRC) carries out checks to ensure that employers are keeping the right records and filling in their PAYE forms and returns correctly.
The rules relating to these checks changed from 1 April 2009.
Follow the link below to find out more.
Changes to HMRC compliance checks from April 2009
From April 2009 there are also new rules on how penalties are applied where a business has failed to follow PAYE rules.
Under the new system, if you take reasonable care to get things right, HMRC won't impose a penalty if you make a mistake.
Changes to HMRC penalties from April 2009
