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HMRC internal manual

Specialist Investigations Operational Guidance

Settlement by agreement: preparation for the settlement meeting: preliminaries

Wherever possible the Investigator will have got the case to the point where the additional profits, and such like, are agreed or determined, and the consequent liabilities calculated. Where interest arises this too will have been calculated.

Calculations should normally be sent to the taxpayer’s adviser for agreement before a settlement meeting is arranged.

It may not always be possible to agree liability before commencing settlement negotiations and a settlement meeting - or perhaps the first meeting in a settlement process that will extend over several meetings - has to be convened without full (or maybe any) agreement of underlying liabilities.

This course will be more typical in cases investigated under Code 8. The Team Leader should always be consulted and this course should only be taken with their agreement.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) SIOG9500(This content has been withheld because of exemptions in the Freedom of Information Act 2000)