ECH22014 - Settlement: The Expected Offer

In all cases where there is a potential penalty position, even if it is proposed not to seek a penalty, follow the guidance at ECH21120.

In all other cases the ECO should

• calculate the tax, NICs and interest

obtain agreement to the computation, on a without prejudice basis ECH12095 and

• make a submission to the ECTM to seek approval of the expected offer

Where the ECTM has ADC and ECUM agreement to approve offers the ECTM should

• review the papers and
• approve the expected offer or resolve any differences in cases submitted.

Where the ECTM does not have ADC and ECUM agreement to approve offers the ECTM should

• review the papers
• agree or resolve any differences
• obtain the approval of the ECUM to the expected offer