Adjustments

Arrears

Arrears of tax due to official error

Charge

Disposal of property subject to

Imposition of

Potentially exempt transfers

Scottish heritable property

Groups, liability of other persons

Information

Inheritance tax

– see also Inheritance tax

Generally

Instalment payments

Interest

Interest on

– see Interest

Late payment interest start date

PAYE

– see PAYE

Proceedings

Rate of interest

Generally

Setting

Reasonable offers for payments

Recovery

Recovery of tax

Small firms, legal action a last resort