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Official guidance
Specialist Investigations Operational Guidance

SIOG9300 · Settlement by agreement: offers

  • SIOG9310 · Non-standard offers
  • SIOG9320 · Types of non-standard offer
  • SIOG9330 · Non-standard offers must preserve HMRC rights
  • SIOG9340 · Unacceptable conditions/errors in letters of offer
  • SIOG9350 · Remittance with the offer
  • SIOG9360 · Future agreements
  1. Settlement by agreement: offers: contents
  2. Settlement by agreement: offers: future agreements

SIOG9360 | Settlement by agreement: offers: future agreements

From HM Revenue & Customs · Specialist Investigations Operational Guidance

Future agreements (see also SIOG9570) should not be entered into under any circumstances, and if there is any question that a proposed agreement could be construed as a future agreement, it must be referred to the Technical Manager (Powers and Penalties) before proceeding further. The Technical Manager will consider whether referral to Solicitors Office is appropriate.

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