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HMRC internal manual

Technical Teams Operational Guidance

Case closure: investigation cases: when acceptance is authorised

After a settlement has been accepted the support group should be passed:

  • The Settlement report plus a copy
  • Any original offers plus a copy
  • Payment on account details
  • An explanatory memo from the investigator in cases where the support group has to raise a charge

The case papers and a copy of the endorsed report will be passed back to the investigator to undertake the post settlement work. Alternatively in some offices this work will be carried out by the support group and overseen by the investigator (TTOG6400).

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