Introduction to this document

PAYE - letter of disclosure

If HMRC has told you that one of its officers will be visiting you to carry out a PAYE compliance review, it’s advisable to make your own check that your records are in good order. You should notify HMRC ahead of the visit of any errors which have resulted in unpaid tax or NI contributions.

write to hmrc

You should inform HMRC as soon as possible as this will reduce the risk or severity of penalties. Concealing a mistake might  land you in serious trouble. Use our PAYE - Letter of Disclosure as your first step to resolving the issue.