EMAPP2 - Reports to Authorising Officers: General

When you require an Authorising Officer to

  • authorise the acceptance of a letter of offer, or
  • authorise a formal penalty determination, under TMA1970/S100(1)

    you may need to provide them with a separate report containing any additional information that they will need to consider

Where a separate report is needed the type of report will depends on the type of authorisation and who is required to authorise the offer or penalty.

For details of authorisation levels and when a separate report is needed see, EM6402.

Penalty Determinations issued under TMA1970/S100(1)

Before these can be authorised you must complete an AO Report form. You can find this in the SEES 'forms and letters' sub-menu.

Penalty Assessments under FA07 or FA08

You must follow the guidance at CH407000.

Contract Offers

Before these can be accepted you must complete a Contract Settlement Form (CSF). You can find this in the SEES 'Penalties Toolkit' sub-menu

  • If the offer includes penalties under FA07 or FA08, you must also follow the guidance at CH407000
  • If the offer includes penalties that would be determined under TMA70/S100(1), you must either complete an AO Report Form or a written explanation on how you arrived at the penalty figure.

If the offer has to be authorised by a Local Compliance Authorising Office who is not your manager, you must complete an AO Report Form, see EM6402b. You can find this in the SEES 'forms and letters' sub-menu.

Additionally you need to give the Authorising Officer 

  • the enquiry folder if there is one
  • a schedule of duties; you can find this in the SEES 'Full Tax Calcs + Settlements' sub-menu
  • details of the Caseflow records
  • any taxpayer’s file or permanent notes folder (when these can be obtained)
  • access to the returns, accounts or other relevant documents
  • a copy of any intervention plan, and so on, that has been prepared.

Tips on completing the forms

You will find all the relevant forms in SEES.

Schedule of duties - you should complete the schedule by following the column headings and the comments boxes.

Contract Settlement Form - there is separate guidance about this in the SEES 'Penalties Toolkit' sub-menu.