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HMRC internal manual

Enquiry Manual

Reports to Authorising Officers: General

When you require an Authorising Officer to

  • authorise the acceptance of a letter of offer or,
  • authorise a formal penalty assessment or determination

you will need to provide them with a separate report containing any additional information that they will need to consider

The type of report you need to complete depends on the type of authorisation and who is required to authorise the offer or penalty.

For details of authorisation levels see, EM6402.

Penalty Assessments under FA07 or FA08

Before you can ask the Authorisation Officer to authorise these, you must complete a Penalty Decision Action Checklist (PDAC) see, CH407100. You can find the PDAC in the SEES ‘Penalties Toolkit’ sub-menu.

Penalty Determinations issued under TMA1970/S100(1)

Before these can be authorised you must complete an AO Report form. You can find this in the SEES ‘forms and letters’ sub-menu.

Contract Offers

Before these can be accepted you must complete a form 94 or Contract Settlement Form (CSF). You can find this in the SEES ‘Penalties Toolkit’ sub-menu.

  • If the offer includes penalties under FA07 or FA08, you must also complete a PDAC.
  • If the offer includes penalties that would be determined under TMA70/S100(1), you must either complete an AO Report Form or a written explanation on how you arrived at the penalty figure.

If the offer has to be authorised by a Local Compliance Authorising Officer (LCAO) or another Authorising Officer who is not your manager, you must complete an AO Report Form, or a Settlement Report Template if you work in a National Team, see EM6402b.

Additionally you need to send the LCAO or other Authorising Officer

  • the enquiry folder or Caseflow records
  • a schedule of duties, you can find this in the SEES ‘Full Tax Calcs + Settlements’ sub-menu
  • the taxpayer’s file or permanent notes folder (when these can be obtained)
  • the returns, accounts or other relevant documents
  • a copy of any intervention plan, case flow records and so on, that has been prepared.

Tips on completing the forms

You will find all the relevant forms in SEES.

PDAC - see CH407100 for guidance about completing the PDAC.

Schedule of duties - you should complete the schedule by following the column headings and the comments boxes.

Contract Settlement Form - there is separate guidance about this in the SEES ‘Penalties Toolkit’ sub-menu.