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This page and chapter are under review as the relevant content is also published in the technical guidance chapters of the聽Compliance Handbook, within聽Compliance checks factsheets and in聽Compliance checks guidance. If you use particular pages regularly, please email聽hmrcmanualsteam@hmrc.gov.uk to let us know the specific content you find useful.

Where you have established that the tax self-assessed is insufficient, but you have not yet completed your enquiries, you should normally ask for a payment on account unless the circumstances in EM1940 apply. 聽This will reduce the amount of interest the person will pay at the end of the check. Follow the guidance on general payments on account at EM1936

For guidance on using payments on account when concluding the enquiry, see:

EM3965 for non-contract settlements (including completing one or more matters by partial closure notices)

EM6403 for contract settlements

COG915105 for employer compliance cases settled by contract settlement