What is a Levy Audit?

What is an Audit?
 
It is the policy of CITB NI that all registered employers will be audited periodically in order to ascertain the accuracy of the emoluments supplied to CITB NI, upon which any Levy assessment is based.

The CITB NI Levy Assessor will contact the employer giving notice of the date and time of the levy audit and the tax year information required.

If the employer wishes the Levy Assessor to conduct the audit at their Accountants, this can be arranged.  The employer must contact their Accountant to give the authorisation prior to the Levy Assessor making contact.  The employer must advise CITB NI prior to the date of the scheduled audit that the audit should be arranged with their Accountant.  CITB NI's Levy Assessor will then make contact with the Accountant to arrange the audit.

CITB NI do not bear any employer expenses associated with an audit.

What information is required for the audit?
CITB NI requires the following to complete an audit:

A copy of the end of year HMRC return P35 Employers Statement

• At least one of the following for each tax year to be audited:
  • P14 End of year summary
  • P11 Wages deduction card
  • P60 Employees copy of end of year summary
  • Please include those who have now left your employment.
•  A listing of all subcontractors to whom payments were made plus details of all payments to these subcontractors 
• The forms required for each tax year to be audited:
  • HMRC monthly returns for PAYE and LOSC
  • A summary of names and total payments made to subcontractors throughout each individual tax year, if available
•  Invoices supplied by subcontractors and financial accounts

Please inform the Levy Assessor at the time of the audit if you conduct work outside Northern Ireland.  This is your responsibility and not always evident from the information provided at time of audit.

General Data Protection Regulation (GDPR) came into force on 25 May 2018, and was designed to modernise laws that protect the personal information of individuals.

CITB NI collect and use data for legislative purposes only and do not share it with others except in pursuance with those obligations or tasks directly relating to those purposes.  CITB NI is GDPR compliant.

We have a specific GDPR Privacy Notice for Statutory Levy Returns & Grant Applications this can be downloaded here

Are you ready for your audit?
Data protection Act
Levy Scope Audit & Internal Scope Panel Process Map
Board Review Committee Process Map
Late Appeals Process Map