ECH22535 - Yield Recording: Formal Charges

Where it is not possible to include an underpayment in a contract settlement the ECO will need to consider raising

• Regulation 80 determinations ( ECH22090),
• Section 8 decisions ( ECH22095),
• Regulation 14 assessments.

for any employer/contractor liabilities

Where appropriate the ECO should

• consider formal penalty determinations and,
• seek advice from CCP prior to taking any action ( ECH21135).

The review should remain open until

• the determination, assessment or decision is finalised or,
• where a formal penalty determination is being sought,
• the date on which the penalty determination is finalised.

The ECO should claim

• the full amount of yield included in the determination, assessment or decision,
• the interest up to the earlier of the date the review is closed or the date payment was made,
• the amount of the penalty, if appropriate.

on ECS