Compliance
Statement

We operate payroll processes designed to support:

• Registered PAYE operation with correct employer references and Accounts Office details
• Real Time Information (RTI) Full Payment Submissions on every pay run, on or before pay date once approved
• Employer Payment Summary (EPS) filings where needed (for example Employment Allowance, CIS deductions, apprenticeship levy fields)
• Construction Industry Scheme processes: subcontractor verification, correct 20%/30%/0% treatment, monthly deduction statements, and CIS300 returns including nil returns from April 2026 where required
• Statutory payments and deductions: SMP, SPP, SSP, SAP, student loans, and attachments of earnings
• Year-end artefacts: P60s, P45s, and support with benefits reporting (P11D/P11D(b)) where included in scope
• Retention of calculation evidence and submission confirmations to support HMRC queries

Clients remain responsible for registering as employers where required, funding liabilities, and instructing us with accurate starter/leaver and pay-element data.

• Workforce assessments each pay period for eligible jobholders, non-eligible jobholders, and entitled workers
• Statutory communications: enrolment, postponement, opt-in and opt-out confirmations
• Contribution calculation on qualifying earnings (or alternative bases where lawfully configured)
• Uploads to providers such as NEST, The People’s Pension, Smart Pension, Aviva, and sector schemes including Equity Pension Scheme where applicable
• Support for three-yearly re-enrolment cycles and irregular-hours edge cases
• Documentation retained to evidence duties were assessed and actioned

We design payslip structures and calculations to help clients demonstrate compliant pay treatment, including for complex models such as sleep-in allowances with separately recorded active hours, piecework monitoring against fair rates, tip/tronc allocation under the Employment (Allocation of Tips) Act 2023, and sector wage orders for agriculture. Clients must supply accurate timesheets, disturbance logs, and allocation rules; we flag issues we identify in the data provided.

• Alignment with UK GDPR and the Data Protection Act 2018
• Clear controller/processor distinctions documented with clients
• Encrypted transmission for data exchange and UK-preferenced hosting where practicable
• Role-based access, least privilege, and staff confidentiality expectations
• Retention aligned to HMRC and regulatory needs (typically six years plus current for core payroll records)
• Breach assessment and notification processes consistent with ICO expectations

Further detail is in our Privacy Policy.

While clients hold primary duties as employers or agencies, our processes and advice are designed with awareness of:

• Agency Workers Regulations 2010
• Employment Agency Regulations 2003 (where agency models apply)
• Equality Act 2010
• Modern Slavery Act 2015 - we expect clients and supply chains to operate without forced labour and will not knowingly facilitate unlawful arrangements
• Criminal Finances Act 2017 - we maintain a zero-tolerance approach to facilitation of tax evasion and expect accurate reporting instructions from clients
• Working Time and holiday pay considerations insofar as they interact with payroll inputs we are given

Where specialist pay models are in scope, we apply sector-specific rules and evidence standards, including (as relevant):

• Seafarers’ Earnings Deduction eligibility, day-counting, and claim documentation
• Independent tronc operation and itemised tip reporting
• Equity Pension Scheme contribution rules for performers
• Mencap-aligned sleep-in vs active hours treatment for care
• Agricultural Wages Orders and seasonal worker rate constraints by nation
• Apprenticeship levy calculation and EPS reporting for levy-paying employers
• Offshore vs seafarer tax treatment distinctions and rotation-based pay
• SIA licence tracking inputs for security roles where clients provide licence data

From April 2026, heightened expectations around supply-chain transparency and joint and several liability risk affect many labour-intensive sectors. We support clients with clear documentation of who is paid, on what basis (PAYE/CIS/other), and what was filed with HMRC. We do not structure arrangements intended to obscure the identity of the paying entity or defeat statutory obligations.

We maintain professional insurances appropriate to a payroll bureau, which may include:

• Professional Indemnity Insurance
• Public Liability Insurance
• Employers’ Liability Insurance
• Drivers Negligence Insurance where required for specific engagements

Certificates and limits can be provided to clients on request, subject to insurer terms.

• Named contacts for client accounts where agreed
• Documented run processes: data intake, pre-run approval, submission, and post-run reporting
• Ongoing monitoring of threshold changes, Budget updates, and HMRC guidance notes affecting clients
• Internal review of unusual variances, emergency tax codes, and failed pension submissions
• Escalation paths for HMRC enquiries and worker payment disputes

We keep structured evidence of submissions, calculations, and key decisions so that directors, auditors, unions, investors, or HMRC can see what was done, when, and why. We cooperate with legitimate audits and regulatory requests relating to payroll we administered, within legal and confidentiality constraints.

We also undertake periodic internal reviews and, where engaged, external compliance checks of our processes.

Clients, workers, or partners who have a compliance concern about our services should contact compliance@milman.services. Genuine concerns will be assessed promptly and confidentially so far as practicable. This channel does not replace HMRC, The Pensions Regulator, the ICO, or ACAS routes where those are the appropriate authorities.

• Privacy Policy
• Terms & Conditions
• Cookie Policy
• Client service agreement and data processing agreement (issued per engagement)

Compliance enquiries: compliance@milman.services
Post: 26 Milman Road, Liverpool, England, L4 5SH
Company number: 17262522 (incorporated 4 June 2026)
Telephone: 0161 835 4141