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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Supporting Guidance: employer compliance: guidance by subject: letter of offer: inclusion of failure penalties

Some settlements in addition to including unpaid liabilities will also include penalties where the employer/contractor has failed to make a return or failed to do something in accordance with the various regulations.

Where this is the case the following line should be added at the end of the opening paragraph of the offer:

‘or the penalties arising from the failure to make returns in accordance with the relevant Acts and Regulations…’