ECH21065 - Penalties: Abatement for Disclosure

Disclosure means a disclosure of irregularity.

It implies

• a positive
• voluntary and
• useful contribution

to the ECOs' 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.
• no admission of irregularity (even after the Commissioners have determined appeals in HM Revenue & Customs favour). In this case no abatement can be given.

See also ECH21070.