Supporting Guidance: employer compliance: guidance by subject: penalties: the expected offer - who makes the decisions?
When you have
- established the inaccuracies,
- calculated the tax/NIC due
- agreed the liability with the employer/contractor
- calculated the interest
- identified the culpable tax/NIC - COG915040, and
- ascertained and recorded all factors relevant to the penalty abatements and/or quality of disclosure
- make a submission to the appropriate officer seeking approval of the expected offer - COG914150 to be sought from the employer.
Note: Where the appropriate officer is based remotely from the team, arrangements must be made to make sure this process is correctly followed.
The appropriate officer should
- review the papers
- make sure mandatory interest has been included
- review the decision on culpability
- confirm that the employers rights under Article 6 of ECHR have not been infringed - COG906050
- review the recommendations on abatements and/or quality of disclosure
- agree the expected offer or resolve any differences
- approve the settlement on the Contract Settlement Form (CSF).