SDLTM82940 - Compliance: Concluding an enquiry

Contract settlements: Interviews: When an offer is made

Acceptable amount

If the purchaser proposes a figure which is considered to be acceptable, (and which the compliance caseworker is satisfied they can pay), the purchaser should be asked to put it in writing, normally on a draft prepared in advance. The purchaser should be advised that it will be submitted to the Board for consideration. If the case is one which can be settled locally, that the purchaser can be informed that, when put in proper form, it will be accepted.

Amount not acceptable or no offer

If an offer exceeding the tax and interest is received then it must include a penalty element. This would be for the Board to accept or refuse.

If the compliance caseworker considers it to be unacceptable they should seek an improvement but if none is forthcoming a report with the offer should be made (This text has been withheld because of exemptions in the Freedom of Information Act 2000) 

If a compliance caseworker is unable to obtain any offer, or the offer is less than the duties and interest and is unacceptable (there being no means problem) firm liabilities should be created.

In a straightforward case a compliance caseworker should

• issue a closure notice
• amend the assessment in the amount they consider to be correct
• if there are appeals get them determined, either by agreement or by a Tax Tribunal

The amount of the assessment or closure notice will be based on the evidence available and be to the best judgement of the compliance caseworker.