Supporting Guidance: employer compliance: guidance by subject: penalties: abatement for disclosure
Disclosure means a disclosure of inaccuracy.
- a positive
- voluntary and
- useful contribution
to your knowledge of the inaccuracies.
Circumstances will range from the extremes of
- a complete and voluntary disclosure. Made spontaneously by an employer who has not been challenged and has no reason to fear early discovery. In this case an extra 10% abatement should be given, making 30% in all.
Note: In cases of voluntary disclosure the extra abatement is 10% not up to 10%. There should therefore be no cases with a 25% disclosure abatement.
- No admission of inaccuracy (even after the First-tier Tribunal has determined appeals in our favour). In this case no abatement can be given.
See also COG914105 - Things to consider under disclosure.