Supporting Guidance: employer compliance: guidance by subject: compliance revenue recording: formal charges
Where it is not possible to include omissions in a contract settlement for any employer / contractor liabilities, you will need to consider raising
- Regulation 80 determinations (COG915150)
- Section 8 decisions (COG915155)
- Regulation 13 determinations (COG909400)
for any employer/contractor liabilities.
Where appropriate you should
- consider formal penalty determinations and
- seek advice from TAA Technical prior to taking any action (COG914175).
The case should remain open until any appeal has been resolved (COG915170 - Section 8 Decisions Appeals) and
- the determination or decision is finalised or
where a formal penalty determination is being sought
- the date on which the penalty determination is finalised.
You should record on Caseflow
- the full amount ofcompliance revenue included in the determination or decision
- the interest up to the earlier of the date the case is closed or the date payment was made
- the amount of the penalty, if appropriate
- current year adjustment where appropriate
- consider Future Revenue Benefit where appropriate (see COG915640).
It should be noted that preference will always be to settle by a voluntary contract settlement. Therefore after the issue of determinations or decisions, should an employer wish to withdraw an appeal and settle by contract settlement this should be accommodated. You must ensure that any determinations or decisions raised are discharged and cleared in SAFE.