EM6411 | Contract Settlement: Post Settlement Issues - Reopening a Settlement: 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.
Contents7 entries
- EM6412Contract Settlement: Post Settlement Issues - Introduction
- EM6413Contract Settlement: Post Settlement Issues - Reopening a Settlement: Adjusting Figures
- EM6414Contract Settlement: Post Settlement Issues : Early Settlement Of Instalment Offers
- EM6415Contract Settlement: Post Settlement Issues : Method of Giving Relief
- EM6416Contract Settlement: Post Settlement Issues : Calculation Of Relief
- EM6417Contract Settlement: Post Settlement Issues - Procedures When Repayment Due
- EM6418Contract Settlement: Post Settlement Issues - Reopening a Settlement: Defaulting Taxpayer