Commentary

A6.416 Payments of tax during the course of an enquiry

Administration and compliance

A6.416 Payments of tax during the course of an enquiry

A6.416 Payments of tax during the course of an enquiry

During the course of an enquiry, it may become clear as the enquiry progresses that further tax will become payable, although further information may be required to determine the full amount. HMRC guidance encourages the officer conducting the enquiry to suggest to the taxpayer that he should make a voluntary payment on account of the additional tax1. If the taxpayer does make a payment on account then it will reduce the amount of interest payable when the enquiry is concluded (see A6.430).

Under the current 'new' penalties regime (see A4.501), making

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