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HMRC internal manual

Technical Teams Operational Guidance

Case closure: investigation cases: format of settlement report

An outline of the settlement report is at TTOG10020(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . This sets out the matters that normally need to be covered. The outline should not be followed rigidly. It should be adapted to the circumstances of the case. The report should be sufficiently self-contained so that a decision on settlement can be made without extensive recourse to the case papers.

In cases where there was a previous settlement report (a part settlement) more extensive amendment may be necessary to avoid duplication. The earlier report can be annexed.