EM6100 | Contract Settlements: Surcharge: 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
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