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HMRC internal manual

Compliance Operational Guidance

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.