EM6200 - Contract settlements: expected offer: 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. EM6201

   General
2. EM6203

   Approval
3. EM6210

   Departure From
4. EM6211

   Tolerances
5. EM6212

   Culpability Disputed
6. EM6213

   No Co-operation
7. EM6214

   Means - General
8. EM6215

   Means - Review
9. EM6216

   Means - Realisation of Assets and Loans
10. EM6217

    Means - The Taxpayer's House
11. EM6230

    Means - Bankruptcy
12. EM6231

    Means - Taxpayer Abroad
13. EM6233

    Means - Partnerships
14. EM6234

    Means - Unjustified Claim
15. EM6235

    Means - When time to pay is being sought
16. EM6236

    Means - Legal Charges
17. EM6237

    Means - No Capital and Little Income
18. EM6238

    Means - Some Capital and Little Income
19. EM6239

    Means - Some Capital and Uncertain Income
20. EM6249

    Instalments - General
21. EM6250

    Instalments - Forward Interest
22. EM6251

    Instalments : Arrangements
23. EM6252

    Instalments - Letter of Offer
24. EM6253

    Instalments - Example 1
25. EM6254

    Instalments - Example 2
26. EM6255

    Instalments - Example 3
27. EM6256

    Instalments - Direct Debit