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Contents

Official guidance
COTAX Manual

COM154000 · CT Pay and File: other topics

  • COM154001 · CT Pay and File: appeals and postponements: introduction
  • COM154010 · CT Pay and File: appeals and postponements: appeals against loss determinations
  • COM154018 · CT Pay and File: appeals: handling appeals and postponements: appeals against loss determinations (Action Guide)
  • COM154021 · CT Pay and File: automatic and clerical pursuit: introduction
  • COM154025 · CT Pay and File: automatic and clerical pursuit: investigation case assessments
  • COM154028 · CT Pay and File: automatic and clerical pursuit: investigation case assessments (Action Guide)
  • COM154031 · CT Pay and File: automatic and non-automatic repayments: introduction
  • COM154035 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office
  • COM154039 · CT Pay and File: automatic and non-automatic repayments: early repayment, responsible office (Action Guide)
  • COM154040 · CT Pay and File: investigation: introduction
  • COM154045 · CT Pay and File: investigation: contract settlements
  • COM154050 · CT Pay and File: penalties for late delivery of returns: introduction
  • COM154052 · CT Pay and File: penalties for late delivery of returns: companies act extension
  • COM154059 · CT Pay and File APs: penalties for late delivery of returns: deferred filing dates
  1. CT Pay and File: other topics
  2. CT Pay and File: investigation: contract settlements

COM154045 | CT Pay and File: investigation: contract settlements

From HM Revenue & Customs · COTAX Manual

If you conclude the enquiry for any CTPF Accounting Period (AP) by contract settlement rather than by the formal COTAX route, you should follow the guidance in the Enquiry Manual at:

  • EM3831 and EM6000 onwards for general procedures

  • EM6403 to EM6408 for the SAFE accounting procedures.

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