ECH7350 - Employer Compliance Investigation Team (ECIT): Definition of an ECIT Case
A case should be undertaken in ECIT where
- an allegation is made, or information is held, that payments to employees are disguised or not recorded in the business records. These cases can also involve collusion
- information is received that a business is trading with employees but without operating a PAYE scheme, regardless of whether or not there is evidence of PAYE/NIC deductions being made
- third party information is received – for example from the Tax Evasion Hotline - relating to the previous 2 bullet points
None of the above points are restricted by the size of the business under investigation or by turnover. However ECITs should be aware that where the Employer falls into the EU Large Employers population (identified by a Large & Complex flag on ECS) they will only be able to undertake compliance checks as follows:
- CM cases – only with the approval and direction of the CM
- Non-CM cases – only with the approval and direction of
- an ECTS where appointed, or
- EC Manager in L&C or Individuals Customer Group
under no circumstances should any work be carried out without first consulting these managers ( ECH6157).
