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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Irregular Payments: Self Assessment: Part payments

You should accept a part payment in the normal way and prepare a payslip using Print Payslip where possible.

You should also be aware of the possibility of part payments being Composition Offers.

Note: No attempt is to be made to reduce the payment on account unless it is accompanied by a claim to adjust payments on account.