EM6411 - Contract Settlement: Post Settlement Issues - Reopening a Settlement: 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. EM6412

   Introduction
2. EM6413

   Adjusting Figures
3. EM6414

   Early Settlement of Instalment Offers
4. EM6415

   Method of Giving Relief
5. EM6416

   Calculation of Relief
6. EM6417

   Procedures When Repayment Due
7. EM6418

   Defaulting Taxpayer