ECH21120 - Penalties: The Expected Offer- Who Makes the Decisions?
When the
ECO has
- established the irregularities,
- calculated the tax/NIC and the interest
- identified the culpable tax/NIC, and
- ascertained and recorded all factors relevant to the penalty abatements
the ECO must
- make a submission to the ECTM seeking approval of the expected offer ECH21115 to be sought from the employer.
The ECTM should
- review the papers
- 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
The ECTM should then
- approve the settlement where
-
- the expected offer does not include penalties and
- authority has been delegated by the ECUM with ADC agreement or
- submit the review for approval by the ECUM where
-
- the expected offer includes duties, interest and penalties or
- penalties due are not pursued and ECH21015 does not apply or
- authority has not been delegated to the ECTM.
The ECUM should
- approve the expected offer or resolve any differences in cases submitted.
