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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: settlement: employer compliance settlement summary (ECSS)

This form can be found within the NPPS Penalties Toolkit within SEES.

The ECSS is to be used in conjunction with the Contract Settlement Form (CSF) COG915095 to record the following information

  • duties liable to a penalty
  • duties not liable to a penalty
  • recovery methods other than a contract settlement
  • current year adjustments (COG906510)
  • total Compliance Revenue claimed for inclusion on Caseflow 
  • full details of Payments on Account and set-offs
  • any additional notes required to explain entries.

Once completed retain the form with the case papers.