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HMRC internal manual

COTAX Manual

CT Pay and File: investigation: contract settlements

If you conclude the enquiry for any CTPF AP by contract settlement rather than by the formal COTAX route, you should follow the guidance in the Enquiry Manual at:

  • EM3831 and EM6000 onwards for general procedures
  • EM6403 to EM6408 for the SAFE accounting procedures.