Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Charging penalties: contract settlement: letter of offer received

When the Contract Settlement Form (CSF) is going to be stored electronically, and you have received the letter of offer, you should complete Part 4 of the CSF and save and finalise it in Caseflow/CRMM. The CSF must be named ‘CSF request to accept offer’. The document classification should be ‘Offer and Certificate’.

Send your Authorising Officer, who will normally be your manager, a copy of the CSF for acceptance. They can accept the offer by entering their name at Part 4 of the CSF and saving and finalising it as ‘CSF offer accepted’.

If the offer has to be sent to an LCAO or lead CRMM, see EM6402, and they are not able to save an electronic version of the CSF to Caseflow/CRMM, they can sign a paper copy.

If the Authorising Officer does not accept the offer made and a revised offer is subsequently made, complete the CSF and save and finalise it in Caseflow/CRMM Case Document Store. The CSF must be named ‘CSF request for acceptance of revised offer made’. Send the request to your Authorising Officer.

If the revised offer is acceptable, your Authorising Officer can accept the offer by saving and finalising it as ‘CSF revised offer accepted’.

This will make sure a complete audit trail is available should the case be presented to a court or tribunal.