ECH22040 - Settlement: Case Worker Checklist for Completed Reviews
Before submitting a completed review to the Manager, the
Caseworker should
- check that
-
- there are no unresolved queries with the employer or contractor
- reports are held for each meeting, see ECH7265
- a letter has been issued to confirm any corrective advice given ECH22005,
- payroll cleanse has been mentioned ECH22021
- all required ECR forms, memos and Cross Tax referral stencil have been prepared or already issued.
- all records, files or papers borrowed from the employer or contractor or another HMRC Office have been returned
- all relevant sections of folder ECR100 have been completed
- the review papers in the folder ECR100 are filed in ascending order and folio numbered ECH7040
- the intervention plan has been updated
- ECS has been updated ready for closure
- RIS are informed of the results of the review to inform future selections ECH6040.
In addition for reviews resulting in recoveries
- Form 94(EC) has been completed
- A copy of the intervention plan is included in the papers
- the basis of liability has been explained to the employer
- irregularities have been fully investigated and the results recorded so that the degree of culpability is clear ECH22019
- any computations have been cross-referenced to extracts
- yield is claimed in accordance with the yield recording instructions ( ECH22500)
- a legally enforceable charge is in place ECH22002
- any Primary Class 1 NIC has been allocated or contributions “treated as paid” where appropriate
- a Class 6 Contract Settlement Stencil has been prepared ECH22075 and
- in a team case ECH1042 the agreement on claimed yield is highlighted.
