EM6300 - Contract Settlements: Letters of 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. EM6301

   Importance of Correctness
2. EM6302

   Contractual errors
3. EM6303

   General
4. EM6305

   Penalty-Only Offers
5. EM6306

   Suspended Penalties
6. EM6308

   Default Interest Clause
7. EM6310

   Checklist
8. EM6320

   Undated
9. EM6321

   'Without Prejudice'
10. EM6325

    Correction of Errors
11. EM6326

    Taxpayer's Own Draft
12. EM6327

    Delay in Acceptance
13. EM6335

    Detail - General
14. EM6336

    Detail - Consideration
15. EM6337

    Detail - Duties Included
16. EM6338

    Detail - Default or Failure
17. EM6339

    Detail - Interest, Penalties and Surcharge
18. EM6340

    Detail - Amount and Payments on Account
19. EM6341

    Detail - Date of Payment
20. EM6342

    Detail - Exclusions
21. EM6343

    Detail - Full and Final Settlement
22. EM6350

    Detail - Signature
23. EM6351

    Detail - Interest Clause
24. EM6355

    Detail - Partnerships
25. EM6356

    Detail - Partnerships: Example
26. EM6360

    Detail - Married Women Up To 5 April 1990