Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: insolvency
You should follow the guidance at COG906150 - Insolvency Practitioner is appointed.
Where it is considered worthwhile to continue with the compliance check in an insolvency case you should raise
- Regulations 80 determinations (COG915150)
- Section 8 decisions (COG915155)
- Regulation 13 determinations (COG909400), or
- consider whether a recovery from the employee or director is appropriate (COG915185, COG915190, COG915195, COG915200)
as soon as possible.
Where an underpayment of tax on benefits is identified and the director’s compliance check is not being dealt with as part of a cross case into a close company you should make a referral to PTC via the RIS Automated Mailbox.
You should score compliance revenue on ECS/Caseflow once any determination or decision is finalised (COG915630 - Formal Charges) as
- the full amount of the determinations
- the full amount covered by Section 8 decisions
- the interest due up to the date on which the determination, or decision is finalised
the amount referred
- as ‘refer to S9A’
(This content has been withheld because of exemptions in the Freedom of Information Act 2000) (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
It is unlikely that penalties will be sought in Insolvency cases. You should
- consider the guidance at COG906150 - Insolvency Practitioner is appointed, and
- where it is appropriate to seek a penalty
- record the amount of the penalty on ECS/Caseflow.
Where it is considered not worthwhile to continue with the compliance check you should
- close the case as a NIL settlement, see also COG915630 - Formal Charges.