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Chapter SIOG9160

Document Cited authorities 1 Cited in Related
Vincent
Published date19 March 2016
Record NumberSIOG9160

Before the settlement meeting (SIOG9110) we endeavour to agree with the taxpayer’s advisers details of the calculated liability and interest (where appropriate). When means to fund the settlement is an issue a lot of time can be saved if a taxpayer and adviser prepare realistically for a settlement meeting by researching how a likely offer can be funded.

Confirmation of tax paid is particularly important as mistakes can occur where this has not been checked and verified beforehand.

Calculations of anticipated penalty should not be sent out in advance of the settlement meeting. It would be inappropriate so to do since part of the purpose of the settlement meeting is for the taxpayer to put forward any arguments for the abatement of penalties. In addition any offer put forward must be a voluntary offer, made of the person’s own free will, not at our direction.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) TTOG6250(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

It is for the taxpayer, where a contract offer is sought, to make an offer to the Commissioners of Revenue and Customs. Some advisers...

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