ECH10045 - Employer Support Team: Dispensations - Irregularity Discovered

If during the consideration of a dispensation application an irregularity is discovered that is not appropriate for a dispensation, for example the employer is applying for a dispensation for an expense that is not a legitimate business expense. The EST should seek recovery, including the consideration of penalties.

Any Tax, NIC, Interest and Penalties recovered following this process should be recorded on ECS as an Employer Amendment.

In Local Compliance a claim under Broader Coverage category M04 should be made.

In LBS a claim should be made on core system.

Where the employer declines to make payment a report giving full details of the issue and the potential tax / NICs loss should be sent to

• the CRM/CM where one is appointed
• RIS in all other cases.