EM6411 - Contract Settlement: Post Settlement Issues - Reopening a Settlement: 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.


EM6412 Introduction
EM6413 Adjusting Figures
EM6414 Early Settlement Of Instalment Offers
EM6415 Method Of Giving Relief
EM6416 Calculation Of Relief
EM6417 Procedure When Repayment Due
EM6418 Defaulting Taxpayer