Supporting Guidance: employer compliance: guidance by subject: penalties: things to consider under cooperation
You should always think about what cooperation means as explained in COG914110.
Some examples for consideration are
- Did the employer contribute to a speedy conclusion of the compliance check? For example making and keeping early appointments, allowing unhindered access to the records and so on.
- Did the employer attempt to conceal any material facts or mislead you?
- Did the employer acknowledge the inaccuracies? (A rational difference of opinion, for example a genuine status dispute, is not lack of cooperation.)
- Did the employer help extract information from the records?
- Did the employer show reasonableness where estimated figures were necessary?
- Did delays by the employer necessitate formal action? For example Regulation 80 determinations - COG915150, Section 8 NIC decisions - COG915170, or Regulation 13 determinations - COG909400
- Did the employer make payment on account - COG915025 when it became possible to estimate liability?