Supporting Guidance: employer compliance: guidance by subject: settlement: the expected offer
In all cases whether or not there is a potential penalty position, follow the guidance at COG914155 - The expected offer - Who makes the decisions?
In all cases you should
- calculate the tax, NICs and interest
- obtain agreement to the computation making it clear that the figures are without prejudice and do not constitute an offer of settlement, see COG915032 and COG908190
- make a submission to the Authorising Officer to seek approval of the expected offer.
The Authorising Officer should
- review the papers
- agree or resolve any differences
- approve the expected offer.