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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. Contract settlements: contents
  2. Contract settlements: voluntary restitution

EM6370 | Contract settlements: voluntary restitution

From HM Revenue & Customs · Enquiry Manual

Where arrears are identified as part of a compliance check which are not legally enforceable, HMRC is justified in inviting voluntary restitution on equitable grounds. Where the suggestion of voluntary restitution is not accepted, it should not be pressed.

For additional information see EM3980

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