CCM8270 - Closing the Examination: Who will meet the settlement? - A couple who are jointly responsible for the debt and penalties

Where the couple is jointly and severally liable to repay the overpayment and are both considered to be guilty of fraud or neglect, you will be seeking a joint letter of offer. This will be in both of their names and will be signed by both of them. If this is accepted, the settlement charge (the 394NTC) will show both of their names and the recovery officer will then pursue either of them or both of them to settle the charge.