ECH21065 - Penalties: Abatement for Disclosure

Disclosure means a disclosure of irregularity.

It implies

a positive
voluntary and
useful contribution

to your knowledge of the irregularities.

Circumstances will range from the extremes of

a complete and voluntary disclosure. Made spontaneously by an employer who has not been challenged and has no reason to fear early discovery. In this case an extra 10% abatement should be given, making 30% in all.

Note: In cases of voluntary disclosure the extra abatement is 10% not up to 10%. There should therefore be no cases with a 25% disclosure abatement.

No admission of irregularity (even after the First-tier Tribunal has determined appeals in our favour). In this case no abatement can be given.