What will happen if someone fails to follow the new rules?
The Inland Revenue have said where they discover the new rules have not been followed, they will apply the normal approach to cases of PAYE/NIC failure set out in Inland Revenue leaflet IR 109 – ‘Employer compliance reviews and negotiations’. The Revenue will seek to collect any unpaid tax or NICs, and any interest due. In addition penalties may be sought in cases of negligent or fraudulent conduct.