CG66544 - Gifts: instalments: responsible office dealing with the donor
If you are told that the asset has been disposed of you need to decide whether or not to withdraw the instalment arrangements. If they are to be withdrawn then you need to let the Collector know. You have to
- advise the Collector of the date on which the outstanding tax and interest became due and payable
- send the Collector a copy of the letter issued to the taxpayer advising them of the position.