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Official guidance
Compliance Handbook

CH411000 · Charging penalties: contract settlement

  • CH411050 · Cases that can be settled by contract
  • CH411100 · Cases that need to be settled by contract
  • CH411125 · Offers including a suspended penalty
  • CH411130 · The contract settlement form (CSF)
  • CH411150 · Manager’s approval
  • CH411200 · Agreement with the taxpayer
  • CH411250 · Letter of offer received
  • CH411350 · Accepting the offer
  • CH411400 · Action at the end of suspension period
  • CH411450 · Employer Compliance Laptop Settlement System (ECLSS)
  • CH411500 · Recording penalties for MIS purposes
  1. Charging penalties: contract settlement: contents
  2. Charging penalties: contract settlement: recording penalties for MIS purposes

CH411500 | Charging penalties: contract settlement: recording penalties for MIS purposes

From HM Revenue & Customs · Compliance Handbook

Although NPPS records certain management information on behaviours, penalty amounts etc, for contract settlement cases you must still record the details of the settlement on Caseflow/CRMM.

Inaccuracy penalties raised under Sch24, FA07 that are suspended must not be recorded as compliance yield.

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