HMRC internal manual

Enquiry Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. EM6000

Contract settlements: contents

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement

  1. EM6001
    General
  2. EM6001a
    Deeds
  3. EM6002
    Settlement Discussions
  4. EM6003
    Overcoming Delay
  5. EM6005
    Calculation of interest: Contents
  6. EM6050
    Calculation of penalties: Contents
  7. EM6100
    Surcharge: Contents
  8. EM6200
    Expected Offer: Contents
  9. EM6300
    Letters of Offer: Contents
  10. EM6400
    Acceptance: Contents
  11. EM6411
    Post-Settlement Issues: Contents
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