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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: penalties: who conducts the settlement meeting?

Generally penalty settlement discussions with the employer should be conducted by the manager.

The manager may delegate this task to a caseworker where

  • the caseworker is experienced and has sufficient knowledge of this type of work.

In all cases conducted by a caseworker, the manager should

  • monitor progress at all times and
  • give assistance where necessary.

Whoever is going to undertake the settlement meeting is responsible for arranging the appointment with the employer and should

  • contact the employer to arrange the appointment.

If the employer fails to respond to the letter within 10 days of issue

  • telephone to make arrangements. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG915060(This content has been withheld because of exemptions in the Freedom of Information Act 2000) COG914575(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

Before any approach is made to the employer, the expected offer should have been approved by the appropriate officer, see COG914155.