CCM8690 - Closing the Examination

Accounting Procedures - Alteration of Charge

Where exceptionally it is necessary to alter an amount reported to Accounting and Payments Service on a form 94A(2), the following action should be taken:

Charge increases:

• Prepare a further 94A set, using a new investigation settlement charge reference number, but show only the amount of the increase in the “Amount payable” box
• Enter the original settlement charge number in the box provided on the 94A (2) and (3).

The above procedure should not be used in response to the discovery that the settlement which was concluded was based on incomplete disclosure. In these cases the first and any subsequent settlements should be accounted for separately.

Charge reduces:

• Prepare a 94A set but do not allocate a new settlement charge number
• Enter the original settlement charge reference number and the revised amount payable in the “Reference number” and “Amount payable” boxes, but do not reproduce these entries on the 94A (2) or (3). Strike through these boxes on the 94A (2) and (3)
• Enter the original settlement charge number on the 94A (2) and (3) in the space provided above the line for the signature of the authorising officer. Enter in the “Amount cancelled by this form” box the amount by which the original charge has been reduced.