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EM6300 | Contract Settlements: Letters of 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

Contents26 entries

  1. EM6301Contract Settlements: Letters of Offer: Importance of Correctness
  2. EM6302Contract Settlements: Letters of Offer: contractual errors
  3. EM6303Contract Settlements: Letters of Offer: General
  4. EM6305Contract Settlements: Letters of Offer: Penalty-Only Offers
  5. EM6306Contract Settlements: Letters of Offer: Suspended Penalties
  6. EM6308Contract Settlements: Letters of Offer: Default Interest Clause
  7. EM6310Contract Settlements: Letters of Offer: Checklist
  8. EM6320Contract Settlements: Letters of Offer: Undated
  9. EM6321Contract Settlements: Letters of Offer: ‘Without Prejudice’
  10. EM6325Contract Settlements: Letters of Offer: Correction of Errors
  11. EM6326Contract Settlements: Letters of Offer: Taxpayer's Own Draft
  12. EM6327Contract Settlements: Letters of Offer: Delay in Acceptance
  13. EM6335Contract Settlements: Letters of Offer: Detail - General
  14. EM6336Contract Settlements: Letters of Offer: Detail - Consideration
  15. EM6337Contract Settlements: Letters of Offer: Detail - Duties Included
  16. EM6338Contract settlements: letters of offer: detail - default or failure
  17. EM6339Contract Settlements: Letters of Offer: Detail - Interest, Penalties and Surcharge
  18. EM6340Contract Settlements: Letters of Offer: Detail - Amounts paid and set off
  19. EM6341Contract Settlements: Letters of Offer: Detail - Date of Payment
  20. EM6342Contract settlements: letters of offer: detail - exclusion clauses
  21. EM6343Contract Settlements: Letters of Offer
  22. EM6350Contract settlements: letters of offer: detail - signature
  23. EM6351Contract Settlements: Letters of Offer: Detail - Interest Clause
  24. EM6355Contract Settlements: Letters of Offer: Detail - Partnerships
  25. EM6356Contract Settlements: Letters of Offer: Detail - Partnerships Example
  26. EM6360Contract Settlements: Letters of Offer: Detail - Married Women up To 5 April 1990