Where a purchaser will not agree to make a payment on account
and the compliance caseworker is of the opinion that tax is at risk
the making of a jeopardy amendment should be considered.
Jeopardy amendment is the term used to describe an amendment
made by HM Revenue & Customs to the purchaser's return before
an enquiry is completed.
The amendment replaces the purchaser's assessment (as there
can be only one assessment for a transaction) and tax is therefore
collectible on the basis of the amendment (subject to the
purchaser's right to make a postponement application).
