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?