New guidance on payroll company fraud

HMRC has published new guidance on how agencies, employers and workers should complete checks for, or report, potential payroll company fraud. The guidance Check for signs of payroll company fraud covers the following:

• definition of payroll company fraud including an explanation of how schemes often work;
• how to recognise signs of payroll company fraud;
• suggested checks for employers, agencies and workers;
• how to report potential fraud or tax avoidance; and
• what happens if payroll company fraud is not reported.