ECH22060 - Settlement: ECR301
Form ECR301 is to be prepared in all cases.
This form provides for
- a narrative summary of the findings, conclusions and recommendations regarding the review and
- cross reference to be made to relevant information in the review papers and on Form 94(EC).
Form ECR301 is in four sections.
Summary of Findings
The ECO should
- provide a narrative summary of the review. The summary should include
- details of yield identified but not collected (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- details of verbal instructions given to the employer where notes of meeting have not been prepared ( ECH7265)
Years Covered by the Review
The ECO should
- detail the years covered by the review
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
Current year Adjustments
The ECO should
- explain how any current year adjustment has been quantified
- explain why, if a current year adjustment has not been included
- explain why, where open year liability is included in a Class 6 settlement, where an employer or contractor could not carry out an open year adjustment.
Conclusions and Recommendations
The ECO should
- provide a narrative summary of conclusions and recommendations regarding the review. This should include reference to the Form 94(EC)
- where a penalty is appropriate and being sought
- where a penalty is appropriate and not being sought.
