ECH16005 - Irregularities: Notifying Other Sections when Irregularities are Discovered

When irregularities are discovered which

• extend into closed years, and
• are likely to lead to a recovery

the ECO should

• issue form ECR202 to the Business Accounts Inspector
• issue form ECR204 (after signature by the ECTM) to the Receivables Office, and
• record the issue of both forms in the ECR2000.