SDLTM82950 - Compliance: Concluding an enquiry

Contract Settlements: Interviews: No interview

Before seeking an offer it should be ensured that the compliance caseworker

• has fully explained to the purchaser HM Revenue & Customs’s view on culpability
• has explained the statutory basis for the interest and penalties
• is satisfied that the purchaser understands their views on culpability
• has explained to the purchaser what offer is considered appropriate and is prepared to make that offer
• has explained to the purchaser (unless the case is one which can be settled locally) that acceptance is a matter for the Board
• is satisfied that the purchaser's means are sufficient for them to be able to meet the obligation they are accepting