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  1. Home
HMRC internal manual

Specialist Investigations Operational Guidance

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
20 May 2024 - See all updates
  1. Back to contents
  2. SIOG9000

SIOG9400 - Settlement by agreement: means to fund the offer: contents

  1. SIOG9405
    Immediate available means
  2. SIOG9410
    Degree of difficulty
  3. SIOG9415
    Need to establish the facts
  4. SIOG9420
    Regular payment on account
  5. SIOG9425
    Need for advice on current assets
  6. SIOG9430
    Serious means problems
  7. SIOG9435
    Updated statement of assets, and so on
  8. SIOG9440
    Actual or imminent insolvency
  9. SIOG9445
    Instalments - general
  10. SIOG9450
    Forward interest
  11. SIOG9455
    Calculation of forward interest
  12. SIOG9460
    Period of instalments
  13. SIOG9465
    Number and amount of instalment payments
  14. SIOG9470
    Company instalment offers
  15. SIOG9475
    Not all cases can be resolved by instalment arrangements
  16. SIOG9480
    Offers recommended for acceptance must always be realistic
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