CCM8670 - Closing the Examination

Accounting Procedures - Settlement not by Instalments

You should make the following entries on the form 94A:

• The settlement charge reference number as in CCM8660 above
• The issuing office reference, this is the file reference number you have used locally which if necessary would help someone locate the papers
• The local office reference - show N followed by the NiNo e.g. N/AB121212C
• The date of issue
• The name and address of the person making the offer. If the offer is by a couple you will need to show both names e.g. Mr A & Mrs B Green or Miss L Black & Mr T White
• The amount due, this is the total of tax credits, penalties and interest LESS any payment on account.

The boxes on the right hand side of the form should be completed as follows:

• “Total amount payable” - this is the amount before any payment on account
• "Less paid or to be set off” - this is the amount of any payments on account
• “Amount to be demanded” - this is the balance due. If the entry is nil you should scrap form 94A (1) and the payslip
• “To be paid by” - this is the date determined by the letter of offer and your letter accepting the offer
• If payments on account have been received, then the box at the bottom of the page should be completed to give details of the payments on account
• Tick the appropriate box to show the type of offer. In contract settlement cases a copy of the letters of offer and acceptance should be attached to the form.

The form must be signed by the Claimant Compliance Centre Manager (CCCM). CCCMs are authorised to agree contract settlements, but not penalty determinations.