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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject computations agreement with employer or contractor

It is important that the employer or contractor freely agrees to the computation, or the basis on which the computation is to be prepared. Whenever possible, you should

  • obtain agreement that your figures are without prejudice and do not constitute an offer of settlement during the visit, see COG915032 
  • record the agreement in the notes of meeting.

Where agreement has not been obtained to at least the basis of the computation during the visit, you should

  • send a copy of the computation to the employer or contractor and request agreement to it
  • allow the employer or contractor a minimum of 21 days to check the computation and respond.

Where the employer or contractor will not agree to the computation, or the basis of it, you should

  • consult the manager on whether

    • a further attempt to reach agreement should be made, or
    • it is necessary to recover by the formal routes available.