A PAYE audit is a routine check from the HM Revenue & Customs (HMRC) to ensure that your company is keeping appropriate PAYE records and operating PAYE correctly. These are not investigations, although a PAYE visit may become an investigation if a non-compliance is found. HMRC runs these checks regularly, but does not publish details of how it chooses whom to audit.

PAYE Audit Cover is designed for any business that runs a payroll, including partnerships and sole traders that have employees. The scheme guarantees expert advice and support throughout the whole process of an IR35 investigation and uniquely includes expert professional support during the PAYE compliance visit itself.

You have the option to hold the compliance visit at an office other than your company's own, with an IR35 expert present throughout, thus guaranteeing you the very best support and advice at this crucial stage.

PAYE Audit Cover includes support in preparing all the responses and letters required by HMRC, saving you considerable time and effort and offering excellent chance of an early conclusion. It covers advice, support and representation costs up to and including a hearing at the Commissioners. PAYE Audit Cover also provides cover for the Contract Review process that the IR may instigate to look at the IR35 status of a company.

It is backed by an insurance policy that PCG has taken out through Abbey Tax Protection, which provides insurance coverage for the benefit of PCG members. The policy is held by PCG, which is the only policyholder and only PCG has direct rights under the contract of insurance. These rights are held for the benefit of PCG members. Strict compliance with the terms and conditions is required if you are to receive a benefit.

PAYE Audit Cover is included within the PCGPlus membership package.

• Tax investigation FAQ