The letter of offer should
The deductions will normally be any amounts paid on account and
the purchaser must agree to the set off. If the set off includes
any repayment supplement it should be mentioned.
An appropriate wording might be
‘ less £…………….. repayment(s) with supplement due to me’
Where a certificate of tax deposit is to be tendered in
settlement, or part settlement, the certificate should be mentioned
in the letter of offer.
The compliance caseworker must be sure that the figures of
deductions are correct. Any excessive deductions allowed could
prove extremely difficult to recover subsequently.
When allocating any payments on account the compliance
caseworker should distinguish between payments
The compliance caseworker should confirm with Accounts Payable
Office, Cumbernauld that the relevant payments on account are still
held and that they have not been used elsewhere before concluding
the settlement .
If there is no interest to be included in the settlement
there should be no reference to interest in the offer. Similarly if
there is no penalty which could be included there should be no
reference to penalties.
It will be comparatively rare to have a contract settlement
without a penalty. If only tax and interest are to be collected the
liabilities will normally be recovered by assessment.
A mention of penalties where a claim could be made (for
example, a case in which the penalties have been wholly abated)
would not invalidate the offer, but it is preferable to omit the
mention.
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information
Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
