EM6003 - Contract Settlements: Overcoming Delay

We only accept acceptable offers but you should not spend too much time trying to obtain one. If an acceptable offer is not forthcoming after a reasonably short interval you should

• set off down the formal route of closure/amendment/assessment
• seek authorisation for penalty determinations, without delay ( EM1360)
• keep the taxpayer and agent fully informed of what you are doing and why while making it clear you are still open to further discussion

Remember you can switch back to a contract settlement at any stage up to, and only excluding, formal penalty determinations becoming final and conclusive