EM6402A - Contract settlements: acceptance: authorisation levels - WMBC Mid-Sized Businesses
The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement.
All letters of offer and acceptance of the offer must be authorised by either your Manager or another Authorising Officer.
You must always ensure that a full audit trail of contract authorisations for both the offer and acceptance is recorded digitally, for example in Caseflow, and within any paper file.
Offers of 拢500,000 or more must be authorised by following the guidance in the table below.
Authorisation - settlements of聽拢500,000 or more
| MSB work area | Authorisation limits (total value of offer) |
Authorised by |
|---|---|---|
| MSB Complex Evasion Programme (CEP) team: CEP Direct Taxes (CT/IT) and CEP Employer Duties | Up to 拢1million | MSB Evasion G6 |
| MSB Complex Evasion Programme (CEP) team: CEP Direct Taxes (CT/IT) and CEP Employer Duties | Over 拢1million | A second MSB Evasion G6 |
| MSB Direct Taxes team (not CEP) | Over 拢1million | G6 Direct Tax manager or functional lead |
MSB Employer Duties team (not CEP) |
1) The total liabilities amount to 拢1 million or more;聽 2)聽 The 'voluntary' grossed up settle amounts to 拢1 million or more;聽 3) The combined totals of both of the above which amount to 拢1 million or more;聽 4) A penalty only offer where the underlying duties amount to 拢1 million or more;聽 5) An instalment arrangement will exceed聽3 years;聽 6) The offer differs from the expected amount to the extent that it cannot be accepted locally聽 |
For all of 1) to 6) - MSB ED Grade 7 approval through mailbox |
For details about who to contact for this higher level of authorisation, see the Complex Evasion Programme (CEP) webpage for a list of MSB Evasions Grade 6바카라 사이트檚.