ECH3532 - ECUM Duties: Unreasonable Delay

Every effort must be made to ensure that reviews are worked without unreasonable delay.

Unreasonable delays can have an impact on

• countering delays caused by an employer or contractor
• interest charges
• calculation of abatements on penalty cases
• the imposition of penalties that are caught by Article 6 of ECHR ( ECH8026)

If an employer or contractor who is subject to a review considers that there has been unreasonable delay on the part of HMRC they can request that the review be closed. If such a request is received the ECUM should

• review the case,
• consider whether there has been delay,
• consider whether the case has been worked in accordance with existing guidance.

If the case has been worked as it should be and there has been no delay the ECUM should

• contact the employer (by letter or telephone)
• • discuss and attempt to resolve the issues,
  • if the issues cannot be resolved the ECUM should,

issue leaflet COP1-Putting Things Right – How to Complain.

If there has been delay or the case has not been worked in accordance with current guidance but no penalty position has been established the ECUM should

• provide guidance to the ECO, via the ECTM, on how to improve and progress the review,
• arrange for the ECTM to undertake regular case reviews to ensure that the case progresses as advised,
• contact the employer (by letter or telephone),
• discuss and attempt to resolve the issues,
• if the issues can be resolved, issue leaflet COP1-Putting Things Right – How to complain.

In extreme cases the ECUM may decide to close the review with no further action

If there has been delay and a penalty position has been established the ECUM should

• consider whether the delay is unreasonable to the extent that a penalty should not be sought,

If the ECUM is uncertain whether a penalty should be sought they should,

• contact TAA (Newcastle) for advice (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

If the case is to be concluded without a penalty the ECUM should

• consider whether there is sufficient information on the case to issue computations or ,
• what information is still needed to bring the review to a conclusion

In extreme cases the ECUM may decide to close the review with no further action.

If the review is to continue the ECUM must

• provide guidance to the ECO, via the ECTM, on how to proceed,
• arrange for the case to be settled without a penalty,
• ensure that the case is progressed without further delay.

If the case can still be settled with a penalty the ECUM should

• consider whether there is sufficient information available to issue Regulation 80 Determinations/Section 8 Decisions/Regulation 14(1) assessments and formal penalty determinations.

If there is sufficient information the ECUM should

• ask the employer if they would like formal action to commence at this stage and
• arrange for this to be done if the employer wishes
• advise the employer that any appeals against assessments/decisions and penalty determinations will be heard at the same Commissioners meeting.

If the employer does not wish matters to proceed formally at this point, the ECUM should

• advise the employer that if they wish formal action to commence at any point they should contact the ECUM again.

If there is insufficient information to enable formal action to commence or the employer does not request it at this stage the ECUM should

• provide guidance to the ECO on how to progress the review,
• undertake regular case reviews to ensure that the review is progressed as directed and without further delay
• contact the employer (by letter or telephone) to
• • discuss the matter and
  • attempt to resolve the issues

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)