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  1. Home
HMRC internal manual

Enquiry Manual

From:
HM Revenue & Customs
Published
12 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. EM6000

EM6200 - Contract settlements: expected offer: contents

The guidance about contract settlements at EM6000+ only relates to direct tax. You must never include VAT or VAT penalties in a contract settlement

  1. EM6201
    General
  2. EM6203
    Approval
  3. EM6210
    Departure From
  4. EM6211
    Tolerances
  5. EM6212
    Culpability Disputed
  6. EM6213
    No Co-operation
  7. EM6214
    Means - General
  8. EM6215
    Means - Review
  9. EM6216
    Means - Realisation of Assets and Loans
  10. EM6217
    Means - The Taxpayer's House
  11. EM6230
    Means - Bankruptcy
  12. EM6231
    Means - Taxpayer Abroad
  13. EM6233
    Means - Partnerships
  14. EM6234
    Means - Unjustified Claim
  15. EM6235
    Means - When time to pay is being sought
  16. EM6236
    Means - Legal Charges
  17. EM6237
    Means - No Capital and Little Income
  18. EM6238
    Means - Some Capital and Little Income
  19. EM6239
    Means - Some Capital and Uncertain Income
  20. EM6249
    Instalments - General
  21. EM6250
    Instalments - Forward Interest
  22. EM6251
    Instalments : Arrangements
  23. EM6252
    Instalments - Letter of Offer
  24. EM6253
    Instalments - Example 1
  25. EM6254
    Instalments - Example 2
  26. EM6255
    Instalments - Example 3
  27. EM6256
    Instalments - Direct Debit
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