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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: opening under Code 8: payments on account

Where it becomes clear that additional tax liabilities arise as a result of the Investigator’s enquiries, the taxpayers should be invited to consider making a general payment on account.

The payment on account should not exceed a reasonable estimate of the additional tax due.

Where the taxpayer does not have the immediate means to make a payment on account, we expect arrangements to be put in place (to realise assets, to bring money back from offshore etc.) as quickly as possible.

If appropriate, a regular instalment arrangement can be arranged.