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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 would also cease to be liable to any amount of interest, penalty or surcharge in relation to amounts for which clearance was obtained.

In some circumstances, however, there may have been further liabilities or obligations which were 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 would have needed to ensure that they take appropriate action to bring their UK tax affairs up to date.