SDLTM81820 - Compliance: Working an enquiry

Reassessing the tax payable: Adjustments

Both the compliance caseworker and the purchaser, or his agent, will have considered carefully the liabilities which made up the settlement and the ability of the purchaser to meet the obligations arising from it. Any subsequent problems should therefore relate to recovery with which should not normally be of direct concern to the compliance caseworker.

Receivables have limited discretion to deal with temporary problems, such as a purchaser who needs to defer a couple of instalments of an instalment settlement but will be able to catch up and revert to the terms of the agreement.

But a compliance caseworker may become involved

  • where an adjustment becomes necessary to the figures included in the settlement
  • when the purchaser now wishes to clear all or part of the outstanding liability of an instalment arrangement
  • if the purchaser is unable to meet his commitments and it seems appropriate to renegotiate the settlement