HMRC appears to be using questionnaires as part of its ‘Check of employer records’, generally sent out by letter.
The ‘Compliance check questionnaire’ is long and requires some detailed information.
It is important to realise that all of the sections within the questionnaire have the potential for problems so you need to make sure that the information is accurate and to keep a copy of what is sent.
You may wish to confirm the position with your advisers before submission to HMRC and certainly before HMRC calls to discuss the questionnaire.