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Official guidance
Compliance Operational Guidance

COG915103 · Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE

  • COG915105 · General
  • COG915110 · How payments on account are allocated
  • COG915115 · Locking payments on account
  • COG915120 · Unlocking payments on account
  • COG915125 · Instalment offers
  • COG915130 · Lump sum offers with more than 30 days to pay
  • COG915135 · Reopening a contract settlement
  • COG915140 · Class 6 amendment
  • COG915145 · Amending a charge
  1. Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: contents
  2. Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: class 6 amendment

COG915140 | Supporting Guidance: employer compliance: guidance by subject: settlement: contract settlements - SAFE: class 6 amendment

From HM Revenue & Customs · Compliance Operational Guidance

Where there is a requirement for an amendment to a Class 6 charge you should resubmit the case to the manager with

  • a report of circumstances for the amendment

  • a note headed ‘REVISED SETTLEMENT FIGURES’ for issue to the IT/CT caseworker

and, where necessary

  • a signed but undated explanatory letter to the employer, contractor or agent, if appropriate and

  • an amended computation.

You must import all documents/correspondence into the Case Document Store in Caseflow/CRMM, see Capture a Document.

The manager will consider the amendment to the charge.

Where an amendment is approved by the manager you must then

  • notify the Centralised SAFE Team of the necessary amendment (COG915145 - Amending a charge)

  • issue the revised settlement memo or memos.

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