Letter of Representation – Payroll and Auto-Enrolment

An employer’s year-end confirmation on RTI submissions, worker status and IR35, the minimum wage, statutory payments, benefits and workplace pension duties.

Editable Word document
8
10pages
Guidance notes included
aml consultancy solutions

Accountancy practice – client documents

Letter of Representation – Payroll and Auto-Enrolment

About this document

What it’s for

A year-end letter from an employer to your firm confirming that it approved the payroll and RTI submissions, gave you complete information about everyone it paid, decided employment status (including off-payroll working), paid at least the minimum wage, holds evidence for statutory payments, and met its automatic enrolment duties. Includes firm guidance, a tailoring table and a checklist.

When to use it

  • At each tax year end for payroll clients
  • At re-enrolment and re-declaration of compliance
  • When taking on a payroll with known problems

What’s inside

The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.

  1. Approval of the payroll and RTI submissions
  2. People we paid
  3. Employment status and off-payroll working
  4. Minimum wage, holiday pay and statutory payments
  5. Benefits and expenses
  6. Automatic enrolment and pensions
  7. Allowances, levies and HMRC matters
  8. Laws, regulations, fraud and claims
  9. Specific representations

Also included

  • Part 1 – Guidance for your firm
  • Appendix B – Firm checklist before accepting the letter

How to complete it

  • Complete the year-end totals from the final payroll reports
  • Choose the status, off-payroll and pension options
  • Have a director or the proprietor sign before the final FPS is sent

Key points to check

  • Minimum wage rates, pension thresholds, SSP rules and the payrolling of benefits from April 2027 – all placeholders

Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.

Included in the pack

Accountancy practice – client documents

£20

for every document in this category

Editable Microsoft Word files

Guidance notes in every document

Written for UK businesses

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