ECH22140 - Settlement: Recovery in Further Reviews
Where it is argued that payment of any liability being sought is precluded by a previous inspection the ECO should
HM Revenue & Customs ‘discovery’ powers are not
necessarily limited by a previous review of an employer’s or
contractor’s business records. Much will depend on the facts
and circumstances of the previous review.
The ECO should consider what
- records were examined
- was discussed with the employer (particularly by reference to the notes of meeting)
- instructions were given (by reference to correspondence and so on).
Additionally consider from the current review
- how the irregularity has now come to light and
- what this says about whether the previous ECO could have been expected to notice the irregularity.
