CH411450 - Charging penalties: contract settlement: Employer Compliance Laptop Settlement System (ECLSS)

The Employer Compliance Laptop Settlement System (ECLSS) does not yet allow you to calculate new penalties or include them in a contract settlement. Work is underway to link the ECLSS with the Employer Compliance Settlement Summary (ECSS) so that the ECSS can be self-populated.

The ECSS is available for you to record information required for Management Information Systems (MIS) which is not available in the Contract Settlement Form (CSF). In addition, the ECSS enables you to record information about non-culpable employer liability and current year adjustments so that you can update the Caseflow/CRMM when your check is completed.

You should continue to use ECLSS to carry out computations and calculate interest, transferring the details to the ECSS. But, as the 94EC form has been replaced by the CSF, you should use the CSF, in conjunction with the ECSS, to show the penalties for both the old and new penalty regimes.

Follow the direct tax contract settlement guidance, which starts at CH411000, and apply the following additional Employer Compliance points.

  • Consider the abatements in relation to any penalties due under TMA 1970 and SS(C) R 2001 in accordance with COG914090 to COG914125 and use the CSF to calculate old penalties.
  • Input the penalty details into NPPS.
  • Create penalty charges etc on SAFE, see COG915105.