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).