CH411350 - Charging penalties: contract settlement: accepting the offer

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The taxpayer바카라 사이트™s offer must be authorised in accordance with the guidance at EM6402a and COG914570.

Where the offer is payable in full you must, for Class 1, 1A and 6 contracts

  • complete the SAFE stencil in SEES - Forms and Letters. Send the completed SAFE stencil to either your SAFE nominee or the Centralised SAFE Team in Local Compliance to ask them to create a charge on SAFE, see EM6403 and COG915105. You should only use the SAFE 2 amendment stencil for amendments that you cannot process electronically
  • send the person the letter of acceptance as set out as in EM6410 and COG914570
  • update NPPS.

When the Contract Settlement Form (CSF) is going to be stored electronically, the letter of acceptance should be saved and finalised in Caseflow/CRMM Case Document Store and must be named 바카라 사이트˜Letter of acceptance바카라 사이트™. The document classification should be 바카라 사이트˜Offer and Certificate바카라 사이트™.

Where a penalty is suspended you must

  • treat the amount of the suspended penalty as a separate instalment, see EM6306. Do not raise a SAFE charge for this instalment
  • where there are other instalments, make sure the suspended penalty instalment is the last instalment but again, do not take any action to raise a SAFE charge for the additional 바카라 사이트˜suspended penalty바카라 사이트™ instalment
Note: In cases where any penalties included in the offer are suspended, the 바카라 사이트˜Net Offer바카라 사이트™ amount on the SAFE Class 1 contract settlement stencil is not the same as the 바카라 사이트˜Net Offer바카라 사이트™ amount on the CSF. The latter has to be reduced by the amount of the suspended penalties included in the contract.
  • send the appropriate version of the letter of acceptance included at EM6410 or COG914570, see below
  • for single payment offers with an additional 바카라 사이트˜suspended penalty바카라 사이트™ instalment, use the single payment acceptance letter
  • for instalment offers with an additional 바카라 사이트˜suspended penalty바카라 사이트™ instalment use the instalment payment acceptance letter
  • date the letter of acceptance on the day the suspension period starts
  • make sure suspension details are entered into NPPS
  • do not send the PDF copy of the NPPS3.

The letter of acceptance should be saved and finalised in Caseflow/CRMM Case Document Store and must be named 바카라 사이트˜Letter of acceptance바카라 사이트™. The document classification should be 바카라 사이트˜Offer and Certificate바카라 사이트™.