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Contents

Official guidance
Enquiry Manual

EM6000 · Contract settlements

  • EM6001 · General
  • EM6001A · Deeds
  • EM6002 · Settlement discussions
  • EM6003 · Overcoming delay
  • EM6005 · Interest
  • EM6050 · Penalties
  • EM6100 · Surcharge
  • EM6200 · Expected offer
  • EM6300 · Letters of Offer
  • EM6370 · Voluntary restitution
  • EM6400 · Acceptance
  • EM6411 · Contract Settlement: Post Settlement Issues - Reopening a Settlement
  1. Enquiry Manual
  2. Contract settlements: contents

EM6000 | Contract settlements: contents

From HM Revenue & Customs · Enquiry Manual

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement

Contents12 entries

  1. EM6001Contract settlements: general
  2. EM6001AContract settlements: Deeds
  3. EM6002Contract settlements: settlement discussions
  4. EM6003Contract settlements: overcoming delay
  5. EM6005Contract Settlements: Interest: Contents
  6. EM6050Contract Settlements: Penalties: Contents
  7. EM6100Contract Settlements: Surcharge: Contents
  8. EM6200Contract settlements: expected offer: contents
  9. EM6300Contract Settlements: Letters of Offer: Contents
  10. EM6370Contract settlements: voluntary restitution
  11. EM6400Contract settlements: acceptance: contents
  12. EM6411Contract Settlement: Post Settlement Issues - Reopening a Settlement: Contents
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