ECH9040 - Open Year Irregularities: Confirming that Open Year Amendments Have Been Made

If you have to revisit the employer during the course of the compliance check you or the support officer should

• confirm that the amendments have been made

If the amendments have not been made and as a result the employer has submitted an incorrect return you should consider a penalty ECH21040.

When considering serious evasion or neglect you should pay particular attention to

• what advice was given to the employer
• when the advice was given
• whether the employer could and should have submitted a correct return

It is not necessary for you to arrange a visit just to check that the employer has carried out the amendments.

In addition to supplement the check carried out by the Employers Section the case papers should be passed to the support officer at closure.

The support officer should

• put the case on B/F for a date after the end of the tax year and
• make appropriate checks to confirm the instructions have been carried out.

Where they have not

• refer the matter to the manager for appropriate action.