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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: after registration: return of files: payments on account to be obtained

In all cases it is desirable to obtain payments on account of duties which have escaped assessment at the earliest stage possible. Investigators should seek to obtain such payments at the opening meeting (if appropriate) and as soon as any significant additional liability is established. It will not normally be appropriate to seek payment in respect of interest and penalties in advance of settlement.

Caution must be exercised if a payment is offered in cash. Investigators must do all they can to ensure that such payments are witnessed by a colleague or the taxpayer’s agent. Immediate written confirmation of the amount, signed by all present, should be obtained.