ECH21115 - Penalties: The Expected Offer

Once you have agreed the duties, NIC and interest you should calculate the abated penalty ( ECH21055) to be sought.

The expected offer is arrived at by adding these figures together and can be rounded to the nearest £50.

Any rounding up must not take the effective penalty above the statutory maximum cover.

You should then complete form 94(EC) (if not already automatically completed by ECLSS). An additional report will be required in cases which need to be submitted to the Authorising Officer ( ECH21550).

The expected offer should be agreed and approved by the senior manager ( ECH21120) before the settlement meeting/discussion is held.

The 'Accepted by' box on the 94(EC) will be completed by the Senior Manager (or the Authorising Officer) at the settlement stage.