EM1940 - Working the Enquiry: General Payments on Account: Serious Fraud

In a case of serious fraud where there may be a question of the institution of criminal proceedings, you may prejudice the Board's freedom of action in dealing with the case or affect the admissibility of evidence if you seek a payment on account. You should never make such a request or suggestion in any case of suspected serious fraud.

Where, however, the taxpayer has expressed a desire to make a payment on account and you have made it clear in writing to him or her, that acceptance would be without prejudice to the Board's right to take such action as they may think appropriate, you may accept any remittance which is received subsequently.