HMRC will withdraw a tax dispute settlement facility for businesses that used an Employee Benefit Trust (EBT) and from April 1, 2015 this facility will no longer be available.

Employers those have notified their intention to HMRC to settle before March 31, 2015 can only now be able to settle. All amounts due under a settlement agreement must either be paid by that date or a signed time-to-pay agreement should be in place.