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HMRC internal manual

Compliance Handbook

Charging penalties: contract settlement: the contract settlement form (CSF)

The Contract Settlement Form (CSF) must be completed in all Employer Compliance cases, or any other case that includes new penalties. You must use the CSF to record the tax, interest and penalties you expect the person to pay.

You must seek your manager’s approval to put the expected offer to the person. Approval of the expected offer can be recorded by your manager by saving a copy of the CSF in Caseflow/CRMM, see CH411150. If this is not possible, your manager can approve the expected offer by signing a paper copy of the CSF.

Once the settlement discussion has taken place, and the letter of offer has been received, your manager must authorise acceptance of the offer and record this by saving a copy of the CSF in Caseflow/CRMM before you issue the letter of acceptance, see CH411250. If this is not possible, your manager can accept the offer by signing a paper copy of the CSF.