EM6005 - Contract Settlements: Interest: 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
| EM6006 | General |
| EM6007 | Basis of Calculation |
| EM6008 | Calculation for SA Years |
| EM6009 | Payments on Account for Post Enquiry SA Year |
| EM6010 | Calculation for Pre-SA Years |
| EM6020 | Certificates of Tax Deposit - General |
| EM6021 | Certificates of Tax Deposit - Action |
| EM6025 | Certificates of Tax Deposit - Example |
