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Official guidance
Specialist Investigations Operational Guidance

SIOG9400 · Settlement by agreement: means to fund the offer

  • SIOG9405 · Immediate available means
  • SIOG9410 · Degree of difficulty
  • SIOG9415 · Need to establish the facts
  • SIOG9420 · Regular payment on account
  • SIOG9425 · Need for advice on current assets
  • SIOG9430 · Serious means problems
  • SIOG9435 · Updated statement of assets, and so on
  • SIOG9440 · Actual or imminent insolvency
  • SIOG9445 · Instalments - general
  • SIOG9450 · Forward interest
  • SIOG9455 · Calculation of forward interest
  • SIOG9460 · Period of instalments
  • SIOG9465 · Number and amount of instalment payments
  • SIOG9470 · Company instalment offers
  • SIOG9475 · Not all cases can be resolved by instalment arrangements
  • SIOG9480 · Offers recommended for acceptance must always be realistic
  1. Settlement by agreement: means to fund the offer: contents
  2. Settlement by agreement: means to fund the offer: regular payment on account

SIOG9420 | Settlement by agreement: means to fund the offer: regular payment on account

From HM Revenue & Customs · Specialist Investigations Operational Guidance

In a case where a means problem is apparent from the point of registration, or long before settlement, Investigators should consider setting up a regular payment on account arrangement. This can ease the means problem at the end of the case.

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