ECH21120 - Penalties: The Expected Offer - Who Makes the Decisions?
When you have
- established the irregularities,
- calculated the tax/NIC due
- agreed the liability with the employer/contractor
- calculated the interest
- identified the culpable tax/NIC ( ECH22018), and
- ascertained and recorded all factors relevant to the penalty abatements
you must
- make a submission to the manager (SO or above) seeking approval of the expected offer ( ECH21115) to be sought from the employer.
Where the manager is based remotely from the team, arrangements
must be made to ensure this process is correctly
followed.
The manager (SO or above) should
- review the papers
- ensure mandatory interest has been included
- review the decision on culpability
- confirm that the employers rights under Article 6 of ECHR have not been infringed ( ECH8026)
- review the recommendations on abatements
- agree the expected offer or resolve any differences
- approve the settlement on form 94(EC).
