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HMRC internal manual

Compliance Operational Guidance

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?