This is a 14 section guide that sets out both expectations on all areas of policy, processes, training and staff, plus additional examples of what HMRC considers best practice.
Given the importance of compliance in this area, BUFDG has summarised the document within this report and also highlighted the various resources available to you on the BUFDG website, which would help demonstrate to HMRC that you have adequate procedures in place.
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13 December 2023 
Julia Ascott, Employment Taxes Specialist
