ECH21080 - Penalties: Things to Consider Under Co- operation
You should always think about what co-operation means as
explained in
ECH21075.
Some examples for consideration are
- did the employer contribute to a speedy conclusion of the compliance check? For example making and keeping early appointments, allowing unhindered access to the records and so on.
- did the employer attempt to conceal any material facts or mislead you?
- did the employer acknowledge the irregularities? (A rational difference of opinion, for example a genuine status dispute, is not lack of co-operation).
- did the employer help extract information from the records?
- did the employer show reasonableness where estimated figures were necessary?
- did delays by the employer necessitate formal action? For example Regulation 80 determinations ( ECH22090), Section 8 NIC decisions ( ECH22095), or Regulation 13 determinations ( ECH14300)
- did the employer make payment on account
ECH22010 when it became possible to
estimate liability?
