EM6050 - Contract Settlements: Penalties: Contents

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement

1. EM6051

   Calculation Outline
2. EM6052

   HMRC's Policy on Abatement
3. EM6053

   Abatement - Taxpayer to be Informed
4. EM6060

   Abatement - Structure
5. EM6061

   Abatement - Duties to be Included
6. EM6062

   Abatement - Two or More Tax Geared Penalties
7. EM6065

   Abatement - Factors
8. EM6070

   Abatement - Disclosure
9. EM6071

   Abatement - Extra Abatement for Disclosure
10. EM6072

    Abatement - Failure to Notify Chargeability
11. EM6075

    Abatement - Co-operation
12. EM6080

    Abatement - Seriousness
13. EM6085

    Abatement - Example 1
14. EM6086

    Abatement - Example 2
15. EM6087

    Abatement - Example 3
16. EM6088

    Abatement - Example 4
17. EM6089

    Abatement - Example 5