A taxpayer may want to pay off the balance, or make
substantial cash payments, before the instalment arrangements
finish. This should be encouraged. If you get asked about this when
negotiating the penalty you should explain that the Board’s
practice in such cases is to allow a proportionate reduction of any
increase (
IHTM36253) made for payments by
instalments, the precise amount to depend on the circumstances at
the relevant time.
If the taxpayer wants to know what they would have to pay to
clear their liability or what effect a cash payment would have you
should
