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HMRC internal manual

Compliance Operational Guidance

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.

Penalty cases

Discussions with the employer should be conducted by the manager or experienced caseworker. See COG914160 - Who Conducts the Settlement Meeting and COG914165 - How to Conduct the Settlement meeting.

Non-penalty cases

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.