Contract settlements: acceptance: authorisation levels - WMBC Mid-Sized Businesses
The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.
All letters of offer must be authorised by either your Manager or another Authorising Officer.
In addition a nominated Evasion Grade 6 must authorise offers over £500,000.
Authorisation - settlements over £500,000
For details about who to contact for this higher level of authorisation, see the Complex Evasion Programme (CEP) webpage for a list of MSB Evasions Grade 6’s.
Your submission to them must
- include a report of the facts of the case on the AO Report Form (available on SEES ‘forms and letters’) and the Contract Settlement Form (CSF) (available on SEES - NPPS penalties toolkit)
- SEES template FRB1, and
- the report must be countersigned by your line manager.