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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: letter of offer: by post

Where the employer

  • does not respond to the invitation to a settlement meeting or the subsequent telephone call or
  • it has been agreed to dispense with a settlement meeting COG915060.

You should

  • consider seeking an offer by telephone and/or correspondence where the computation of liability has already been agreed with the employer.

When seeking an offer by telephone or correspondence the your manager must

  • make sure that all the ground normally covered by the settlement meeting is covered in the letter, see COG914165 for cases with a penalty and COG915035 for those without). Where discussion has taken place over the telephone the points should be confirmed in the letter.
  • If the employer/contractor makes an offer of the expected amount during the telephone conversation, a letter of offer can be issued with the amount of the offer included.