EM6005 | Contract Settlements: Interest: 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
Contents8 entries
- EM6006Contract Settlements: Interest: General
- EM6007Contract Settlements: Interest: Basis of Calculation
- EM6008Contract Settlements: Interest: Calculation for SA Years
- EM6009Contract Settlements: Interest: Payments on Account for Post Enquiry SA Year
- EM6010Contract Settlements: Interest: Calculation for Pre-SA Years
- EM6020Contract Settlements: Interest: Certificates of Tax Deposit - General
- EM6021Contract Settlements: Interest: Certificates of Tax Deposit - Action
- EM6025Contract Settlements: Interest: Certificates of Tax Deposit - Example