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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: caseworker checklist for completed cases

Before submitting a completed case to the manager, you should check that:

  • there are no unresolved queries with the employer or contractor
  • reports are held for each meeting (COG905290 - Notes of meetings - When they are required)
  • a letter has been issued to confirm the result of the check and any corrective advice given COG915075 - No Agreement
  • all required forms, memos and Cross Tax referral stencil have been prepared or already issued
  • all records, files or papers borrowed from the employer or contractor or another HMRC Office have been returned
  • Caseflow has been updated ready for closure
  • Feedback to RIS for future selections:

    • for ECS cases - complete the RIS closure stencil summarising relevant information on intervention plan
    • for Caseflow - complete the closure checklist
  • Note Caseflow with the proposed next review date in potentially not low risk cases (Large & Complex employers (COG905710 - Case settlement).

In addition for cases resulting in recoveries:

  • Contract Settlement Form (CSF) has been completed
  • Employer Compliance Settlement Summary (ECSS) has been completed (COG915096)
  • the basis of liability has been explained to the employer
  • inaccuracies have been fully investigated and the results recorded:

    • CH402050 - Charging Penalties under FA07/Sch24 and FA08/Sch41: Establishing penalty behaviour: Introduction
    • COG915045 - Culpability and Penalties
  • any computations have been cross-referenced to extracts
  • Compliance Revenue is claimed in accordance with the Compliance Revenue recording chapter (COG915500)
  • a legally enforceable charge is in place (COG915010 - Legally Enforcement Charge):
    • Contract Settlement:
      • a Class 6 Contract Settlement Stencil has been prepared (COG915105 - Contract Settlements - SAFE- General)
      • if the Contract Settlement includes any formal charges you must also make sure that you discharge any assessments for any amounts that have been included in the settlement
    • Formal charges:
      • check and finalise any formal determinations not included in the Contract Settlement by making sure the formal charges have been dealt with correctly, for example, either released for collection, amended or discharged
    • Note: there should not be any remaining standovers or postponements once all formal charges have been settled
  • any Primary Class 1 NIC has been posted or contributions ‘treated as paid’ where appropriate