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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

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 .

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

the SEC should follow up the application with the employer.