EM6231 - 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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(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)