Where it becomes clear that additional tax liabilities arise
as a result of the Investigator’s enquiries, the taxpayers
should be invited to consider making a general payment on account.
The payment on account should not exceed a reasonable
estimate of the additional tax due.
Where the taxpayer does not have the immediate means to make
a payment on account, we expect arrangements to be put in place (to
realise assets, to bring money back from offshore etc.) as quickly
as possible.
If appropriate, a regular instalment arrangement can be
arranged.
See
SCIG16800 for the arrangements to be
made concerning the control and receipt of payments on account.
