This guidance applies where there is a penalty only to be
considered. If there is tax or interest outstanding you should
consult with DMB about the action to be taken.
There is no point in attempting to negotiate a contractual
settlement in a case where the taxpayer will clearly be unable to
pay either by lump sum or by instalments.
Where the taxpayer tells you that the expected offer cannot
be met, or it appears to you that this is so, you should seek
advice from your manager. You may be advised to seek an instalment
offer (
IHTM36251).
If the taxpayer is prepared to pay, but cannot produce the
cash at short notice, you may consider a request for time to pay (
IHTM36240).
