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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Contract settlements: expected offer: means - taxpayer abroad

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

Where a taxpayer has

  • permanently left the UK, and
  • taken all their assets with them

it is not HMRC’s policy to accept a materially sub-standard offer merely because of the potential difficulties of collecting debts.

This would give the taxpayer a clearance to return to the UK with impunity.

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