A6.941 After the visit

Negotiations and closure

A6.941 After the visit

HMRC will write to the employer, requesting any further information they need to establish any liability and may enclose minutes of the meeting (see below). If there is no outstanding information they will provide the employer with their calculation of the liability.

Minutes

HMRC will prepare notes of meeting where:

  1.  

    •     they have found an error that includes earlier years

  2.  

    •     there are ongoing issues at the end of the initial visit

  3.  

    •     the visit is as a result of a serious allegation, or

  4.  

    •     there is an allegation of inappropriate conduct by HMRC staff

They will not prepare notes of meeting where:

  1.  

    •     irregularities are confined to the current tax year

  2.  

    •     no recovery will be made in respect of a closed year, or

  3.  

    •     there are no in-year penalties1

Clarification of issues

HMRC will then seek to resolve all outstanding points with the

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