EM6300 - Contract Settlements: Letters of 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. EM6301
    Importance of Correctness
  2. EM6302
    Contractual errors
  3. EM6303
    General
  4. EM6305
    Penalty-Only Offers
  5. EM6306
    Suspended Penalties
  6. EM6308
    Default Interest Clause
  7. EM6310
    Checklist
  8. EM6320
    Undated
  9. EM6321
    'Without Prejudice'
  10. EM6325
    Correction of Errors
  11. EM6326
    Taxpayer's Own Draft
  12. EM6327
    Delay in Acceptance
  13. EM6335
    Detail - General
  14. EM6336
    Detail - Consideration
  15. EM6337
    Detail - Duties Included
  16. EM6338
    Detail - Default or Failure
  17. EM6339
    Detail - Interest, Penalties and Surcharge
  18. EM6340
    Detail - Amount and Payments on Account
  19. EM6341
    Detail - Date of Payment
  20. EM6342
    Detail - Exclusions
  21. EM6343
    Detail - Full and Final Settlement
  22. EM6350
    Detail - Signature
  23. EM6351
    Detail - Interest Clause
  24. EM6355
    Detail - Partnerships
  25. EM6356
    Detail - Partnerships: Example
  26. EM6360
    Detail - Married Women Up To 5 April 1990