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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Settlement by agreement: offers: remittance with the offer

Where a remittance accompanies an offer, its encashment could be interpreted as acceptance of the offer.

The taxpayer or agent should be notified that we are accepting the money as a payment on account and encashment should not be interpreted as acceptance of the offer (see EM1937).

The payment should be sent as a payment on account as per the instructions at SIOG10610.