What does HM Revenue & Customs check during the review?
When HM Revenue & Customs (HMRC) reviews your payment status they will check whether you (and any partners if you are a partnership) have, or your company has, complied with your obligations as a taxpayer or employer/contractor in the 12 months leading up to the review. This means that, during that period, you, your company and any partners in your partnership must have done all the following: • completed and returned all required tax returns • supplied any information to do with your tax that HMRC may have requested You must also have paid by the due dates: • all tax due from yourself or the business • all your own National Insurance contributions (NICs) • any PAYE (Pay As You Earn) tax and NICs due from you as an employer • any deductions due from you as a contractor in the construction industry Subcontractor registration and obligations Find out about Self Assessment on the HMRC website – Opens in a new window. Find out about Corporation Tax payment deadlines on the HMRC website – O
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