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SIOG9475 | Settlement by agreement: means to fund the offer: not all cases can be resolved by instalment arrangements

From HM Revenue & Customs · Specialist Investigations Operational Guidance

Instalments are not an inevitable cure-all for cases with means problems.

The Investigator and Team Leader have to exercise critical judgement and decide just how far it is appropriate to go.

When means difficulties cannot be solved by conventional instalment arrangements the options are to:

  • get tax assessed/determined or

  • negotiate further to ascertain the best offer the taxpayer can make.

It is not appropriate to take a contract offer for less than the full amount of tax due. If tax has been computed and the taxpayer is unable to make an offer to cover the amount then assessments and determinations should be raised. Debt Management and Banking Manual (DMB) must then be notified so that early action can be taken to effect maximum recovery.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) SIOG9500(This content has been withheld because of exemptions in the Freedom of Information Act 2000)