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HMRC internal manual

International Manual

Clearance under the agreement: Amounts not cleared: Tax obligations not cleared (the past)

In addition, individuals will also cease to be liable to any amount of interest, penalty or surcharge in relation to amounts for which clearance is obtained.

In some circumstances, however, there may be further liabilities or obligations which are not covered by the one off charge. Examples include National Insurance Contributions or obligations under PAYE and the Construction Industry Scheme.

Individuals with outstanding liabilities for the past relating to tax or duties outside the scope of the agreement will need to ensure that they take appropriate action to bring their UK tax affairs up to date.