Supporting Guidance: employer compliance: guidance by subject: computations: interest and penalties for estimates
Similarly, where estimates are used you should
- make sufficient extracts of specific omissions to demonstrate that incorrect returns have been made, and
- question the employer or contractor to demonstrate that the returns were made fraudulently or negligently (for returns pre April 2008)
- question the employer or contractor to demonstrate that the returns were incorrect deliberately or carelessly (for returns post April 2008).