EMapp2 - Reports to Authorising Officers: General

You must make a narrative report if an Authorising Officer has to authorise the acceptance of a letter of offer or the issue of a penalty determination/assessment. There are two narrative report templates

• AO Report - Offers
• AO Report - Penalties.

You will find these in the Forms and Letters menu in SEES. Once all the fields you may need to edit contain an entry of at least two characters, for example "XX", you can save a copy by using the "Preview" button and saving the Word document this creates.

You should submit the appropriate form together with

• the Schedule of Duties
• form 94 or Contract Settlement Form (CSF)
• the enquiry folder
• the taxpayer’s file or permanent notes folder (when these can be obtained)
• the returns, accounts or other relevant documents
• a copy of any Intervention Plan that has been prepared.

You will find the Schedule of Duties and form 94 in the Full Tax Calculators + Settlements menu in SEES. The CSF is in the NPPS Toolkit.

The headings and the guidance will direct you to the information you need to provide in the report forms. You should complete the Schedule of Duties by following the column headings and the comments boxes.

If you are making the report because you cannot obtain a satisfactory offer, complete the report as far as possible and give details of the stage your enquiries have reached.