Case closure: post settlement work: advice to Local Compliance offices
In contract offer cases Local Compliance offices should be told what matters are included within the offer. If SA/COTAX responsibility is held by SI the assessments within the terms of the offer should be informally discharged if necessary; otherwise the Local Compliance office should be instructed accordingly
In non-contract offer cases assessments should be amended by SI where responsibility is held otherwise precise instructions should be sent to the Local Compliance office. The Local Compliance office has to be clear what it needs to do and what it needs to resolve itself. Self Assessment makes effective liaison with Local Compliance offices even more important.
Local Compliance offices should normally be given a copy of the Settlement Report, their attention should be drawn to any general matters to be noted for the future.
From April 2009 the way in which yield is recorded for cases transferred to SI or where SI wholly works a case where the taxpayer is owned by the Local Office has changed and you should follow the instructions at SIOG3210.