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Public alignment statement

Regulatory Reporting, Recordkeeping and Audit Evidence

Episodic ICCE recognises regulatory reporting, recordkeeping and audit-evidence assurance as a regulatory area shaped by PAYE and RTI reporting rules, employment-intermediary reporting boundaries, payroll correction guidance, worker-rights records, holiday and pension records, right-to-work evidence, data-protection accountability, complaint handling, regulator evidence powers and source-specific retention duties. The area creates expectations for attributable source records, deterministic reporting transformation, controlled corrections, retention discipline, evidence release, audit reproducibility and clear separation between internal records and external authority.

Those expectations are practical, source-led and evidence-sensitive. For temporary labour activity, they require responsible organisations to distinguish source truth from derived reports, statutory submissions from external acceptance, submission receipts from compliance approval, evidence packs from regulator findings, correction from erasure, retention from indefinite storage, visibility from entitlement to receive evidence, and audit lineage from proof that every external legal duty has been satisfied.

ICCE aligns with this regulatory area for ICCE-routed temporary-labour activity by preserving controlled evidence across employment, hours, payroll, statutory reporting, worker artefacts, payment, correction, supersession, retention, access, release and audit history. ICCE supports responsible regulatory reporting and evidence assurance by keeping authoritative module truth, derived outputs, statutory submissions, external responses, evidence packs, audit trails and unsupported statements separately attributable. ICCE does not certify regulatory compliance, act as HMRC, act as the Fair Work Agency, act as the Home Office, act as The Pensions Regulator, act as the ICO, issue external audit opinions, create data-protection compliance, create right-to-work statutory excuses, make pension declarations, determine regulator findings, or allow reporting and audit layers to redefine employment, hours, payroll, tax, holiday, pension, right-to-work or data-protection truth.

Episodic maintains a continued alignment commitment by reviewing this statement where PAYE rules, HMRC reporting guidance, payroll correction rules, record-retention requirements, minimum-wage records, holiday records, pension records, right-to-work evidence rules, data-protection legislation, ICO guidance, Fair Work Agency material, regulator-release requirements, audit-evidence expectations or ICCE-routed evidence controls are amended, replaced, superseded or materially clarified.

Alignment table

Expectation Relevant sources ICCE enforced alignment ICCE evidence / output
PAYE and RTI reporting lineage Income Tax (Pay As You Earn) Regulations 2003; Payroll information to report to HMRC ICCE preserves deterministic transformation from authoritative payroll values into RTI-ready reporting fields without allowing the reporting layer to alter payroll truth Payroll item, RTI field manifest, FPS or EPS record, submission batch, submission timestamp, HMRC response, validation evidence
Payroll correction and supersession discipline Correcting FPS or EPS payroll errors; Income Tax (Pay As You Earn) Regulations 2003; Payroll information to report to HMRC ICCE preserves original payroll and reporting records and links any corrected payroll, corrected RTI output, worker artefact and reconciliation record without destructive overwrite Original submission, correction reason, corrected payroll item, corrected FPS or EPS, HMRC acknowledgement, supersession chain
PAYE recordkeeping and tax-year retention PAYE and payroll for employers - keeping records; Income Tax (Pay As You Earn) Regulations 2003 ICCE maintains payroll, deduction, statutory reporting, HMRC response, payment, notice and correction evidence with retention tied to the relevant tax year and source rule Payroll ledger, deductions record, RTI submission, HMRC payment reference, tax-code notice, retention date, recovery or reconstruction record
Employment-intermediary reporting boundary HMRC ESM2080; Employment intermediaries reporting requirements; Conduct Regulations 2003 ICCE keeps the identified PAYE employment route distinct from non-PAYE intermediary reporting while preserving external intermediary evidence where another party owns a duty PAYE route record, intermediary identity, external reporting-period reference, HMRC report reference, non-applicability rationale, coverage statement
Minimum-wage records and worker-period evidence National Minimum Wage Regulations 2015; Minimum-wage enforcement and records guidance ICCE preserves the worker, pay-reference-period, pay, hours, deduction, adjustment and correction evidence needed to support minimum-wage record production Pay-reference-period record, counted pay evidence, counted hours evidence, deduction or expense input, rate source, arrears or incomplete-data exception
Holiday entitlement, holiday-pay and six-year record evidence Employment Rights Act 2025; Holiday entitlement guidance; Holiday pay and entitlement reforms; Holiday pay compliance and enforcement consultation ICCE preserves entitlement, leave, holiday-pay, worker-classification, calculation, payment, retention and correction evidence where a governed holiday profile applies Leave-year record, classification source, entitlement ledger, leave taken, holiday-pay calculation, payslip line, six-year retention and release evidence
Pension assessment, contribution and recordkeeping evidence Automatic Enrolment Regulations 2010; Temporary staff automatic enrolment; Assessing staff whose hours and pay varies; Automatic-enrolment recordkeeping ICCE preserves externally supplied pension assessment and membership states, worker choice records, contribution evidence and source-specific pension retention periods Assessment category, postponement or enrolment notice, opt-in or opt-out record, contribution item, provider reference, retention manifest
Right-to-work evidence and retention control Right-to-work employer guide; Avoiding discrimination code; Revised right-to-work code from 1 October 2026 ICCE preserves right-to-work check evidence, person-match evidence, expiry, follow-up, retention and destruction states while keeping immigration authority external Check method, Home Office or document output, checker and date, restriction, follow-up date, employment end, retention and secure destruction record
Fair Work Agency inspection and regulator-ready evidence Employment Rights Act 2025; Fair Work Agency enforcement statement; Conduct Regulations 2003; Holiday pay compliance and enforcement consultation ICCE preserves worker, employment, payroll, holiday, payment, complaint, correction and evidence-release records capable of supporting authorised regulator engagement Regulator request, authority check, evidence pack, release manifest, chain-of-custody record, external finding, remediation and closure record
Data-protection accountability and auditability Data Protection Act 2018; UK GDPR; ICO data-protection audit framework; ICO records-of-processing and records-management guidance ICCE preserves source, purpose, access, correction, release, retention, recipient and security-event evidence while keeping controller and processor responsibilities externally governed Processing-purpose reference, access log, disclosure log, correction record, retention state, data map reference, audit evidence and external review outcome
Data-protection complaints and current complaint process Data Use and Access Act 2025; Data Use and Access Act commencement Regulations 2026; ICO data-protection complaints guidance ICCE preserves complaint intake, acknowledgement, investigation, source evidence, outcome communication, remediation and ICO escalation evidence Complaint record, receipt date, 30-day acknowledgement, investigation chronology, outcome, remediation, ICO reference
Source-specific retention and release discipline PAYE keeping records; National Minimum Wage Regulations 2015; Employment Rights Act 2025; Automatic-enrolment recordkeeping; Right-to-work employer guide; Data Protection Act 2018; UK GDPR ICCE maintains retention and release as source-specific controls rather than applying a single universal storage or disclosure rule Retention schedule, record class, minimum period, legal hold, destruction state, recipient authority, release log, unsupported-disclosure block
Audit-trail reproducibility and evidence integrity ICO audit framework; Fair Work Agency enforcement statement; PAYE correction guidance; HMRC reporting guidance; data-protection records guidance ICCE produces reproducible audit evidence showing source, owner, rule version, transformation, decision, access, correction, release and external response Audit trail, rule version, source manifest, transformation log, validation record, hard-block record, release manifest, correction and supersession history

Sources covered

Legislation and regulatory frameworks

Payroll and intermediary reporting sources

Worker-rights recordkeeping sources

Audit, complaints and enforcement sources

Change-trigger sources

Publisher
Augscape Research & Development Limited, trading through the Episodic ICCE documentation surface.

Company number
12996074

Website
episodic.co.uk

Document status
Public alignment statement · 2.1

Publication date
10 July 2026

Use boundary
General information only. Not legal, tax, financial, insurance, employment or investment advice.