IHTM36340 - Letters of offer: date of payment
Payment will normally be due 바카라 사이트˜within 30 days of the date of the letter notifying the acceptance of this offer by you바카라 사이트™, since this should normally allow sufficient time for the funds to be made available. Any shorter period would be at the taxpayer바카라 사이트™s suggestion and any longer period would normally follow a taxpayer바카라 사이트™s request for time to pay (IHTM36240).
If, exceptionally, you need to enter a specific date for payment (for example, 바카라 사이트˜on or before 1 January 2001바카라 사이트™) that date should be far enough ahead for the offer to be made and accepted before payment is due. If the offer will have to be submitted to Tax Administration, Litigation and Advice (TALA) (IHTM36361) extra time should be allowed for the submission and if payment is due within a month of the submission, the case should be marked for urgent attention.
The terms of payment should be clear-cut, for example, 바카라 사이트˜Â£바카라 사이트¦. to be paid within 바카라 사이트¦. days of the date of the letter notifying the acceptance of this offer by you바카라 사이트™. Reference to the date of receipt of the letter is not acceptable because that date cannot always be established.
There is separate guidance (IHTM36345) on how to specify dates of payments for instalment offers (IHTM36251).