ECH22545 - Yield Recording: Status
The ECO should follow the guidance at
ECH11000 onwards.
Where a worker’s status is changed from self-employed
to employed the ECO should
- calculate and pursue the underpayment for earlier years. (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- calculate and pursue interest,
- consider penalties ( ECH11065, ECH21020, ECH21025, ECH21040),
- calculate any current year adjustments,
- claim the full amount of tax, NICs, interest and penalties to be recovered from the employer on ECS,
- claim the amount of the current year adjustment on ECS.
Where a worker is classed as self-employed but has not registered for Self-Assessment the ECO should
- make a referral to the Right Track Team via RISK,
- claim the underpaid tax and Class 2 NICs as refer to S9A on ECS.
Where it has taken some time to agree the status the ECO should
- consider the guidance at ECH22540.
