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HMRC internal manual

Specialist Investigations Operational Guidance

HM Revenue & Customs
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Settlement by agreement: offers: future agreements

Future agreements (see also SIOG9570) should not be entered into under any circumstances, and if there is any question that a proposed agreement could be construed as a future agreement, it must be referred to the Technical Manager (Powers and Penalties) before proceeding further. The Technical Manager will consider whether referral to Solicitors Office is appropriate.