Tax Investigation

HM Revenue & Customs made inquiries about the tax affairs of 237,215 people last year, compared with about 119,000 in 2011-12

Recent reports show that the number of people being investigated by the taxman has doubled in one year.

Figures obtained by a leading national newspaper show that HM Revenue & Customs made inquiries about the tax affairs of 237,215 people last year, compared with about 119,000 in 2011-12. On top of this the number of self-employed people investigated has quadrupled in that time while annual prosecutions have risen sevenfold in three years.

We have noticed a more aggressive attitude from HMRC in recent years and we are very concerned about this new approach, especially as this will mean more and more innocent businesses and individuals are likely to be investigated. HMRC do not need a reason to investigate you and they can investigate anyone at random.

Click on the image below to download our booklet on our Tax Investigation Service

tax investigation service download booklet









Basic PAYE Tools for the 2014 to 2015 tax year

Basic PAYE Tools for the 2014 to 2015 tax year

HM Revenue and Customs’ (HMRC’s) Basic PAYE Tools product for the 2014 to 2015 tax year (version 14.0.14168) is now available. This is an update to the existing version, rather than a separate download, so existing users do not need to go to the HMRC website to get the update.

If employers have the automatic updates switched on, and their computer is connected to the internet when they open Basic PAYE Tools, they will be automatically advised that the software update is now available.

The new version of Basic PAYE Tools allows users to amend or correct an employee payment and add a mistimed payment. The user guide has been updated to reflect these changes.

Download ‘Basic PAYE Tools: User Guide’ (Opens new window)

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How to pay Class 1A National Insurance

How to pay Class 1A National Insurance

This guide tells you about payment options for employers paying Class 1A National Insurance contributions and gives you a reminder of the payment deadlines.

If you are looking for guidance on how to make your monthly or quarterly PAYE tax and Class 1 National Insurance Contributions payments please see the ‘More useful links’ section at the end of this page.

You may be charged interest and penalties if you do not pay your Class 1A National Insurance contributions payment on time and in full.

See the full page on the HMRC website at

Montague Kaye move to new premises

We are delighted to announce that we moved out of our old office in Gatley and into our new offices in Reddish Stockport. The new premises will provide a better working environment for our staff, new client meeting rooms and improved facilities for records management.

The new office address is:

Montague Kaye Ltd
82 Reddish Road

PAYE for employers: further updates to electronic messages helping employers keep up-to-date

HM Revenue and Customs (HMRC) will shortly start alerting employers where our records show that they have not made their PAYE or Construction Industry Scheme payments in full by their due date.

HMRC carries out payment checks after each monthly (or quarterly) payment deadline is passed. Shortly after that, HMRC will issue a late payment Generic Notification Service (GNS) message to employers and contractors if they have an underpayment of £100 or more for the month or quarter, as appropriate.

HMRC has revised the text of these messages from earlier versions following stakeholder feedback. It now reads:

‘HM Revenue & Customs (HMRC) records show you did not make full payment on time. If you have not already done so, please bring your payments up to date and ensure future payments are made on time and in full. Paying on time and in full is important as otherwise you may be charged in-year interest and late payment penalties.

If you had no PAYE payment to make because you didn’t pay any employees during this tax period, you should let HMRC know by sending an Employer Payment Summary (EPS) for this tax period.

To see why HMRC have issued this notice, please check HMRC Tax Dashboard or PAYE Online which provides details of your payments and PAYE charges.’

There is more information about how HMRC calculates what PAYE is due on the PAYE/National Insurance payments and deadlines guidance page.

PAYE/National Insurance payments and deadlines

As explained in the What’s New message of 13 May 2014, these and other GNS messages are designed as a prompt to help employers keep their PAYE affairs up-to-date. So employers who receive these messages should:

  • submit an EPS as instructed, if appropriate
  • ensure that they pay their PAYE in full and on time in future to avoid incurring in-year interest (see the What’s New message of 15 May 2014) and prepare for April 2015, when HMRC will introduce automatic in-year late payment penalties

Otherwise, you do not need to take any further action.

Employers won’t be charged an automatic late payment penalty in the tax year 2014 to 2015. However, employers should note that HMRC will issue late payment penalties for persistent and serious payment failures.

There is detailed guidance about these and other GNS messages in the guide ‘Using HMRC’s Online Service – PAYE for employers’.

Using HMRC’s Online Services – PAYE for employers

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