EM6050 - Contract Settlements: Penalties: 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
| EM6051 | Calculation Outline |
| EM6052 | HMRC’s Policy on Abatement |
| EM6053 | Abatement - Taxpayer to be Informed |
| EM6060 | Abatement - Structure |
| EM6061 | Abatement - Duties to be Included |
| EM6062 | Abatement - Two or More Tax Geared Penalties |
| EM6065 | Abatement - Factors |
| EM6070 | Abatement - Disclosure |
| EM6071 | Abatement - Extra Abatement for Disclosure |
| EM6072 | Abatement - Failure to Notify Chargeability |
| EM6075 | Abatement - Co-operation |
| EM6080 | Abatement - Seriousness |
| EM6085 | Abatement - Example 1 |
| EM6086 | Abatement - Example 2 |
| EM6087 | Abatement - Example 3 |
| EM6088 | Abatement - Example 4 |
| EM6089 | Abatement - Example 5 |
