ECH22507 - Yield Recording: Yield Arising from Broader Coverage

Broader Coverage is the term used to describe yield arising from a specified type of compliance check that will change from time to time. Further information can be found in BGN36/07.

The Broader Coverage pages within this chapter apply to Local Compliance only. Other teams will continue to follow their own protocol for yield claiming where the circumstances described in each page arise.

Broader Coverage yield will often be recorded on ECS as an Employer Amendment (avoiding Group 1 which is reserved for RLLB assurance visits ( ECH7470)). However some cases will not result in a contract settlement or in the issue of formal determinations or decisions but will still protect or increase yield to the Exchequer (See ECH22600 onwards).

All yield arising from Broader Coverage is recorded using the BC control file.

General Principles

Amounts recorded under BC must

• be genuine “additional” yield arising from a genuine specified compliance check or agreed intervention type
• only be recorded under an appropriate code, and
• be fully auditable and taxpayer specific.

The BC control file must contain sufficient detail to allow RIS to confirm the yield claimed. A clear audit trail should also be left on the Intervention Plan.

If LC feels that they have a new intervention type to include on BC they must refer this to the E & C Performance Measures team through the Business Unit Head.