Supporting Guidance: employer compliance: guidance by subject: settlement: who conducts the meeting
Once the expected offer has been approved by the Senior Manager, settlement should normally be agreed with the employer at a meeting. See also COG915060 - Without a meeting.
The caseworker conducts the meeting and should
- briefly recap the history of the case and the inaccuracies found
- give the agreed figures of liability and interest
- invite the employer to make an offer and
- help with wording a suitable letter by providing a draft.
Where the offer cannot be accepted locally refer to COG914570 - Acceptance
- explain that it will be submitted to the Authorising Officer for consideration on behalf of HMRC
- explain acceptance or otherwise rests with the Authorising Officer and
- avoid giving any indication that the Authorising Officer is committed to a particular figure or that any offer will be ‘recommended’ for acceptance.