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Contents

Official guidance
Technical Teams Operational Guidance

TTOG6200 · Case closure: investigation cases

  • TTOG6205 · Settlement approval
  • TTOG6210 · Acceptance of the settlement
  • TTOG6215 · Settlement report
  • TTOG6220 · Format of settlement report
  • TTOG6225 · Case closure screens
  • TTOG6230 · Referral to Team Leader
  • TTOG6235 · Team Leaders considerations
  • TTOG6240 · Statistical yield
  • TTOG6245 · Recording settlement value
  • TTOG6250 · Recording future yield and losses disallowed
  • TTOG6255 · Post settlement reduction
  • TTOG6260 · Delegated authority for agreeing settlements
  • TTOG6265 · When acceptance is authorised
  • TTOG6270 · Action by Support group
  • TTOG6275 · Support group responsibilities
  • TTOG6280 · Project cases
  1. Case closure: investigation cases: contents
  2. Case closure: investigation cases: format of settlement report

TTOG6220 | Case closure: investigation cases: format of settlement report

From HM Revenue & Customs · Technical Teams Operational Guidance

An outline of the settlement report is at TTOG10020(This content has been withheld because of exemptions in the Freedom of Information Act 2000) . This sets out the matters that normally need to be covered. The outline should not be followed rigidly. It should be adapted to the circumstances of the case. The report should be sufficiently self-contained so that a decision on settlement can be made without extensive recourse to the case papers.

In cases where there was a previous settlement report (a part settlement) more extensive amendment may be necessary to avoid duplication. The earlier report can be annexed.

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