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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: class 6 amendment

Where there is a requirement for an amendment to a Class 6 charge you should resubmit the case to the manager with

  • a report of circumstances for the amendment
  • a note headed ‘REVISED SETTLEMENT FIGURES’ for issue to the IT/CT caseworker

and, where necessary

  • a signed but undated explanatory letter to the employer, contractor or agent, if appropriate and
  • an amended computation.

You must import all documents/correspondence into the Case Document Store in Caseflow/CRMM, see Capture a Document.

The manager will consider the amendment to the charge.

Where an amendment is approved by the manager you must then

  • notify the Centralised SAFE Team of the necessary amendment (COG915145 - Amending a charge)
  • issue the revised settlement memo or memos.