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HMRC internal manual

Technical Teams Operational Guidance

Case closure: investigation cases: acceptance of the settlement

Settlement approval needs to be obtained not just for negotiated settlements but also:

  • For individuals whose liability has been determined by statutory action (although the determination is normally final, consideration still needs to be given to whether any further assessing, penalty determination, or other action needs to be taken).
  • Where an Investigator proposes that an investigation should be written off as a nil settlement.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) TTOG6260(This content has been withheld because of exemptions in the Freedom of Information Act 2000)