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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

EM6000 - Contract settlements: 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. EM6001
    General
  2. EM6001a
    Deeds
  3. EM6002
    Settlement Discussions
  4. EM6003
    Overcoming Delay
  5. EM6005
    Calculation of interest: Contents
  6. EM6050
    Calculation of penalties: Contents
  7. EM6100
    Surcharge: Contents
  8. EM6200
    Expected Offer: Contents
  9. EM6300
    Letters of Offer: Contents
  10. EM6370
    Voluntary restitution
  11. EM6400
    Acceptance: Contents
  12. EM6411
    Post-Settlement Issues: Contents

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