ECH21080 - Penalties: Things to Consider Under Co- operation
ECOs 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 review? 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 the ECO?
- 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 or Section 8 NIC decisions ECH22095
- did the employer make payment on account ECH22010 when it became possible to estimate liability?
