ECH22015 - Settlement: Who Conducts the Meeting?

Once the expected offer has been approved by the Senior Manager settlement should normally be agreed with the employer at a meeting. See however ECH22025.

In penalty cases

Discussions with the employer should be conducted by the manager or experienced caseworker. See ECH21125 and ECH21127.

In non-penalty cases

The caseworker conducts the meeting and should

• briefly recap the history of the case and the irregularities found
• give the agreed figures of liability and interest
• invite the employer to make an offer and
• help with wording a suitable letter by providing a draft.

Where the offer cannot be accepted locally ( ECH21550)

• explain that it will be submitted to the Authorising Officer for consideration on behalf of HMRC
• explain acceptance or otherwise rests with the Authorising Officer and
• avoid any indication
  
  
• • that the Authorising Officer is committed to a particular figure or
  • any offer will be ‘recommended’ for acceptance.