IHTM36235 - Taxpayer does not make the expected offer: payment of less than the expected offer made

If in response to a request for a penalty, a payment is made of less than the appropriate amount with an accompanying letter or note saying that it is in full and final settlement of the matter, you should immediately write acknowledging receipt of the payment, but make it clear that by doing so we are not accepting that it is in full and final settlement of the matter or that receipt commits the Board in any way. You should then refer the matter to your B2 manager for any further advice.