COG907140 - Supporting Guidance: employer compliance: guidance by subject: specialist employer compliance: dispensations - use of form ECR308
Form ECR308 will be issued to the SEC in accordance with COG915205.
Where the ECR308 states that a dispensation is not in place but the caseworker
- feels that one would be beneficial and
- has encouraged the employer to apply for a dispensation
the SEC should follow up the application with the employer.
Where the ECR308 shows that a weakness has been identified in the employers systems that impact upon an existing dispensation the SEC must contact the employer to make sure these weaknesses have been addressed.
Note: It may on occasion be necessary to revoke a dispensation in these circumstances.
Where the compliance check identifies that a PAYE Settlement Agreement (PSA) is not in place but the caseworker
- considers that one would be beneficial and
- has encouraged the employer to apply for a PSA, see COG907200
the SEC should follow up the application with the employer.