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EM6200 | Contract settlements: expected offer: 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

Contents27 entries

  1. EM6201Contract settlements: expected offer: general
  2. EM6203Contract settlements: expected offer: approval
  3. EM6210Contract settlements: expected offer: departure from
  4. EM6211Contract settlements: expected offer
  5. EM6212Contract settlements: expected offer: culpability disputed
  6. EM6213Contract settlements: expected offer: no co-operation
  7. EM6214Contract settlements: expected offer: means - general
  8. EM6215Contract settlements: expected offer: means - review
  9. EM6216Contract settlements: expected offer: means - realisation of assets and loans
  10. EM6217Contract settlements: expected offer: means - the taxpayer's house
  11. EM6230Contract settlements: expected offer: means - bankruptcy
  12. EM6231Contract settlements: expected offer: means - taxpayer abroad
  13. EM6233Contract settlements: expected offer: means - partnerships
  14. EM6234Contract settlements: expected offer: means - unjustified claim
  15. EM6235Contract settlements: expected offer: means - when time to pay is being sought
  16. EM6236Contract settlements: expected offer: means - legal charges
  17. EM6237Contract settlements: expected offer: means - no capital and little income
  18. EM6238Contract settlements: expected offer: means - some capital and little income
  19. EM6239Contract settlements: expected offer: means - some capital and uncertain income
  20. EM6249Contract settlements: expected offer: instalments - general
  21. EM6250Contract settlements: expected offer: instalments - forward interest
  22. EM6251Contract settlements: expected offer: instalments - arrangements
  23. EM6252Contract settlements: expected offer: instalments - letter of offer
  24. EM6253Contract settlements: expected offer: instalments - example 1
  25. EM6254Contract settlements: expected offer: instalments - example 2
  26. EM6255Contract settlements: expected offer: instalments - example 3
  27. EM6256Contract settlements: expected offer: instalments - direct debit