this is bbc news broadcasting to viewers in the uk and around the world. to viewers in the uk i'm tanya beckett. to viewers in the uk here are the headlines: to viewers in the uk uk conservative party chairman nadhim zahawi says an error in his tax affairs was accepted by authorities as having been "careless and not deliberate". president zelensky says he'll keep asking western allies to send modern tanks to ukraine, after a meeting of more than 50 countries ended without agreement. translation: we will still have to fight - for the supply of modern tanks. but every day we make it more obvious — there is no alternative to making the decision on tanks. i'm lizzie greenwood he is. coming up i'm lizzie greenwood he is. coming up in sport today in 15 minutes�* time, where do they go from here?

everton and frank lampard lose again and stayjoint bottom of the english premier league. the chair of the conservative party nadim zahawi has confirmed that he made a payment to the tax office to settle a disagreement about his tax affairs. mr zahawi said hmrc accepted that an error concerning shares he gave to his father — for help in setting up the polling company yougov in 2000 — had been careless and not deliberate. it comes after newspaper reports that he'd paid a seven—figure sum and been subject to a penalty. it's understood the dispute over mr zahawi's taxes was resolved while he was serving as chancellor of the exchequer. earlier, labour had called on nadim zahawi to resign. here's our political correspondent helen catt. nadhim zahawi is a seniorfigure in the government, the chairman

of the conservative party, who sits in the cabinet. last year, he was — for a few months — borisjohnson�*s chancellor, in charge of the country's finances. is the hmrc still after you, sir? but since then, he's faced questions about his own financial affairs and claims he tried to avoid tax. over the summer, he dismissed claims that hmrc was investigating him as inaccurate smears. this morning, a cabinet colleague defended him. i don't know about nadhim's personal tax affairs — i wouldn't know personally, they're private to him — but he's been very clear that he's paid all his tax due in the uk, that his tax accounts are up—to—date and, of course, he's engaged with hmrc, so that's the position and i think he has been very transparent about this. if he needs to answer any further questions, i'm sure he'll do so. mr zahawi has now confirmed he did pay money to settle a disagreement with hmrc. he said it related to shares

in the polling company yougov, which he set up in 2000. he said his dad gave him money to do it and got some shares in return as a founder. in a statement issued this afternoon, mr zahawi said that hmrc had... ..and that he had chosen to... he said hmrc had concluded this was a... labour says there are still things he needs to explain, and earlier the shadow chancellor was scathing. when the prime minister came into office, he said that he would run a government that would have honesty, integrity and professionalism at its heart. none of those three things are happening today. mr zahawi said the matter was resolved and all his tax affairs were up—to—date when prime minister rishi sunak appointed him as the party chairman. anything you want to say, mr zahawi? he has now given some explanation. the question will be if it's enough. so, there is no obligation on politicians to make their tax affairs public, but by allowing this

to drag on — with questions for several days — it has been damaging for the government. it's put the focus on the complicated tax affairs of a wealthy minister at a time when many people are struggling with the cost of living. and it's been a distraction for the government when it's trying to get its own messages out. now, mr zahawi has given some explanation now about what happened, but there are things which remain unclear — most notably the timeline, when this was paid, and, crucially, what stage it was at when mr zahawi was the chancellor and in charge of the country's finances. a senior labour mp has accused the prime minister of failing to deliver the integrity and professionalism he promised, after he was fined for not wearing a seat—belt. sir chris bryant, who chairs the commons standards committee, said rishi sunak had shown a "pattern of misjudgement". lancashire police issued a fixed penalty notice after mr sunak posted a video shot in the back—seat of a car.

president zelensky and the first lady have been taking part in a memorial in kyiv for interior minister denys monastyrsky and 13 other people killed following a helicopter crash. the accident happened earlier this week in a suburb of kyiv and set a kindergarten on fire. meanwhile, president zelensky says he'll keep asking western allies to send modern tanks to ukraine, after a meeting of allied nations in germany on friday ended without an agreement to provide them. protests have taken place in berlin to demand the approval of german—made tanks to be sent to kyiv. for more on this, let's talk to the bbc�*s security correspondent frank gardner, who's in london. frank, is this issue moving forward at all after germany's decision to block the move? hat at all after germany's decision to block the move?— block the move? not visibly, no, i think it is stagnating _ block the move? not visibly, no, i think it is stagnating if _ think it is stagnating if anything. i think it is a bit of a litmus test

for how far the west is prepared to go to support its ally and neighbour ukraine. the west is already giving huge amounts of military aid to ukraine. the recent package of $2.5 billion worth announced by the united states, but he stops short of what ukraine says it needs desperately now, which is these leopard tanks, doesn't sitting in warehouses in western europe that could be transported very easily to ukraine, and does not take that long to train crews on them, they are easy to maintain, easy to acquire fuel, so it is what ukraine says they need to repel the coming russian assault of the spring offensive, and also to try and drive russian forces out of the areas that they have taken. what is holding germany back on this? germany is saying, we are not saying no to it, but we want to be part of a wider consensus. they have been quite timid about it. they are not

prepared to put their heads above the parapet, even though britain was the parapet, even though britain was the first country to send modern, sophisticated western tanks. germany does not want to send tanks on its own or release the text itself to other countries, unless it feels it part of a big package, along with the us, and that so far is not happening, and ukrainians are tearing their hair out in frustration, saying, what is keeping you? frustration, saying, what is keeping ou? , ., ., , frustration, saying, what is keeping ou? ., , ., you? they are of course positioned all around europe, _ you? they are of course positioned all around europe, so _ you? they are of course positioned all around europe, so if— you? they are of course positioned all around europe, so if poland - all around europe, so if poland decided to send them without the permission of germany, it could do that. it permission of germany, it could do that. . ., w , that. it could. in fact, there is one report — that. it could. in fact, there is one report that _ that. it could. in fact, there is one report that i've _ that. it could. in fact, there is one report that i've seen - that. it could. in fact, there is| one report that i've seen today that. it could. in fact, there is - one report that i've seen today that poland has already started to train ukrainian crews on them, in anticipation of them being allowed to be released, but if poland or finland or any other country goes ahead without berlin's permission, they are breaking export rules here, so germany, like quite a lot of

countries, the us is the same, has these quite tight reexport regulations when it comes to military equipment because you don't want to sell something to one person and then find them actually, they've gone and sold it to somebody else who ended up being your enemy. so they cannot sell it on without germany's permission and germany is very wary of escalating this conflict. russia has already been making noises, saying, if you send tanks to ukraine, this is an dangerous escalation. they have said this before about other things, but clearly russia does not want this, because if these 2000 or even a few hundred of these leopard tanks, ukraine is only asking for 300 of them, if they getting sent to ukraine, that is likely the blood to plunge russia's spring offensive and russia does not want that. it wants to finish this war on its terms and basically bring ukraine back under its sway. western tanks supplied by nato are simply going to feed into

president putin's narrative that this is a war notjust against ukraine but against nato. ukrainians saying, we need this in order to survive and liberate what russia has advanced and conquered. frank gardner, thank _ advanced and conquered. frank gardner, thank you _ advanced and conquered. frank gardner, thank you very - advanced and conquered. frank gardner, thank you very much i advanced and conquered. frank gardner, thank you very much indeed. let's go live to berlin now, where i'm joined now by sudha david—wilp, director of the german marshall fund, an independent american public policy think—tank. perhaps you could enlighten us further, if you would, as to why germany is taking this stance. i think germany and its chancellor are very risk—averse in general. they have _ very risk—averse in general. they have certainly changed the country's stance _ have certainly changed the country's stance as _ have certainly changed the country's stance as the outbreak of the war happened — stance as the outbreak of the war happened last year. germany had declared — happened last year. germany had declared a — happened last year. germany had declared a so—called no returning point _ declared a so—called no returning point and — declared a so—called no returning point and has made a lot of radical changes, _ point and has made a lot of radical changes, whether it is getting off of natural— changes, whether it is getting off of natural gas, investing in its military, — of natural gas, investing in its military, but it is still very incremental and slow when it comes

to supporting ukraine with weapons, rather— to supporting ukraine with weapons, rather than _ to supporting ukraine with weapons, rather than the big picture about what _ rather than the big picture about what ukraine needs to defend itself and to— what ukraine needs to defend itself and to deter russia. but although germany, — and to deter russia. but although germany, one must mention, alongside great britain, _ germany, one must mention, alongside great britain, has been the greatest contributor — great britain, has been the greatest contributor to ukraine beside the united _ contributor to ukraine beside the united states, but that message gets muddled _ united states, but that message gets muddled because of the lack of strategic— muddled because of the lack of strategic medication from the chancellor.— strategic medication from the chancellor. �* , . ., chancellor. and the distinction germany is — chancellor. and the distinction germany is making _ chancellor. and the distinction germany is making here - chancellor. and the distinction germany is making here is - chancellor. and the distinction | germany is making here is that chancellor. and the distinction i germany is making here is that a take is an offence of weapon or allows ukraine to go on the offensive in a way that missiles don't. it is very difficult line to draw, isn't it? it don't. it is very difficult line to draw, isn't it?— draw, isn't it? it sure is for laypeople- _ draw, isn't it? it sure is for laypeople- for _ draw, isn't it? it sure is for laypeople. for them, - draw, isn't it? it sure is for laypeople. for them, they | draw, isn't it? it sure is for - laypeople. for them, they don't see a difference between an infantry tank and — a difference between an infantry tank and the leopard tank, which is more _ tank and the leopard tank, which is more of— tank and the leopard tank, which is more of a _ tank and the leopard tank, which is more of a combat modern tank, because — more of a combat modern tank, because to _ more of a combat modern tank, because to all of us outside of the military— because to all of us outside of the military of— because to all of us outside of the military of experts, and probably partner— military of experts, and probably partner countries in the east, the red line _ partner countries in the east, the red line that nato countries have drawn _ red line that nato countries have drawn is — red line that nato countries have drawn is that they won't send troops

to ukraine _ drawn is that they won't send troops to ukraine to fight against russia. there _ to ukraine to fight against russia. there won't be a no—fly zone over ukraine — there won't be a no—fly zone over ukraine in— there won't be a no—fly zone over ukraine. in otherwords, no direct conversation _ ukraine. in otherwords, no direct conversation between nato and russia, — conversation between nato and russia, so i not send the leopard tanks _ russia, so i not send the leopard tanks -- — russia, so i not send the leopard tanks -- no — russia, so i not send the leopard tanks —— no direct confrontation. how— tanks —— no direct confrontation. how much — tanks —— no direct confrontation. how much can russia escalate? we have seen— how much can russia escalate? we have seen terrible damage to could tickle _ have seen terrible damage to could tickle infrastructure, innocent lives — tickle infrastructure, innocent lives being lost and indiscriminate bombing. — lives being lost and indiscriminate bombing, just as we saw in the need recently. do you think olaf scholz is in lockstep _ the need recently. do you think olaf scholz is in lockstep with _ the need recently. do you think olaf scholz is in lockstep with his - scholz is in lockstep with his nation —— —— in dnipro? scholz is in lockstep with his nation -- -- in dnipro?- scholz is in lockstep with his nation -- -- in dnipro? this is true, nation -- -- in dnipro? this is true. there — nation -- -- in dnipro? this is true, there have _ nation -- -- in dnipro? this is true, there have been - nation -- -- in dnipro? this is true, there have been some i nation -- -- in dnipro? this is - true, there have been some protests last night, _ true, there have been some protests last night, but there is no clear majority— last night, but there is no clear majority in _ last night, but there is no clear majority in the electorate for sending _ majority in the electorate for sending tanks to ukraine. there's always— sending tanks to ukraine. there's always been you support and sympathy for ukraine _ always been you support and sympathy for ukraine. germany has also taken a record _ for ukraine. germany has also taken a record number of refugees from

ukraine — a record number of refugees from ukraine. but chancellor scholz i think— ukraine. but chancellor scholz i think not — ukraine. but chancellor scholz i think notjust the ukraine. but chancellor scholz i think not just the fear of russia, in terms — think not just the fear of russia, in terms of— think not just the fear of russia, in terms of escalation, i think he also _ in terms of escalation, i think he also wants— in terms of escalation, i think he also wants to make sure he can keep popular— also wants to make sure he can keep popular opinion positive in terms of supporting — popular opinion positive in terms of supporting ukraine, because really there _ supporting ukraine, because really there is— supporting ukraine, because really there is no— supporting ukraine, because really there is no timetable for winning this war— there is no timetable for winning this war is — there is no timetable for winning this war is going to and. the only timetable — the ukrainians are pressing as they need _ the ukrainians are pressing as they need the _ the ukrainians are pressing as they need the weapons now because the window— need the weapons now because the window is _ need the weapons now because the window is closing, as russia prepares— window is closing, as russia prepares its spring offensive. sudha david-wilp. — prepares its spring offensive. sudha david-wilp, thank _ prepares its spring offensive. sudha david-wilp, thank you _ prepares its spring offensive. sudha david-wilp, thank you very - prepares its spring offensive. sudha david-wilp, thank you very much i david—wilp, thank you very much indeed forjoining us. you are watching bbc news. let's return to our top story — the news that the chair of the conservative party, nadhim zahawi, has confirmed that he made a payment to the tax office to settle a disagreement about his tax affairs. my colleague kasia madera spoke to rebecca benneyworth, a chartered accountant who writes on tax issues. she says the tax authorities carefully check what you tell them and cross reference it

with information they have. well, hmrc has got a very, very sophisticated computer system which goes off and gets data from all sorts of places and marries that data up and spots anomalies that they are concerned about. but in fact, what we are led to believe in mr zahawi's case is that that was not how all this started. the suggestion is that mr zahawi went to hmrc, once he realised that there was a problem with his tax, and came forward, and the rate of penalty and some of the information that's in the public domain suggests that that's true. so he actually went to hmrc, approached them, and said, "look, there's a problem, i need to come clean, "i need to tell you all about it." when you say the rate of penalty, just explain, help us to understand, in that case, would it have been potentially a higher penalty?

we can't verify the exact figures, but the guardian is reporting that it was a penalty of 30%. yes, so that report is consistent with what mr zahawi said in his statement this afternoon, that hmrc had agreed that his behaviour was careless and not deliberate. so what the penalty legislation does, once you've had a tax inquiry or you've come forward and said, "oh, dear, i've gota problem," right at the end of it, hmrc have to go into a sort of a bit of a look and see, "were you careless in underpaying your tax?" so how the legislation works is fairly straightforward. you've sent a document to hmrc which is inaccurate. as a result of that, you've underpaid your tax. the legislation then says, "we need to look at how this happened. "were you careless? was it deliberate? "did you send in a deliberately incorrect tax return?" 0r, equalstill, "did you deliberately misstate your tax "and then try and

cover it up afterwards?" those are the kind of levels of penalties, and obviously a much, much higher penalty for what they call deliberate and concealed. careless is what has been agreed. now, if it was just simply to do with the uk, the maximum penalty, then, is 30%, and then you get a reduction, the law says, for what they call disclosure. now, that involves you coming forward or maybe hmrc asking you about it and you putting your hands up, and also how you work with hmrc while you are actually sorting all of it out. did you give them all the information they needed? did you let them see all of your information so that you could arrive at the right amount of tax? the slight difference here with mr zahawi is that the yougov shares, if that is what he is paying this capital gains tax in relation to, they were in an offshore

structure in gibraltar. when the inaccuracy relates to something that happened offshore, the penalty legislation is a little more aggressive. it says, "we don't like this at all." so the starting point goes up to 45%. gibraltar is what is called a category two territory, so it is the middle range of penalties, so it starts off at 45%. if you come forward without being asked about it, then you can reduce that penalty. the minimum you'll get it down to is 22.5%. so if our analysis is right, and i think this sort of seems to stack up with what's in the public domain, he did come forward voluntarily because the penalty for what they call prompted disclosure, after hmrc have said, "hang on a minute, what's going on here?", that's much higher. so it's likely he came

forward voluntarily, he was moderately cooperative, not 100% cooperative. otherwise the penalty would have been 22.5%, the minimum level. so he was slightly less than overly enthusiastic to get hmrc sorted and get the whole thing resolved, but they have got a good reduction. so whoever was negotiating for him and dealing with hmrc, they've come out with — given the circumstances, i think a lot of people are commenting today — not a bad outcome in penalty terms, at 30%. rebecca benneyworth there, and just to remind you, it is that time of yearfor to remind you, it is that time of year for paying tax, in case you have not pagers. the chief executive of nhs england says the ongoing industrial action is making workloads more challenging. amanda pritchard says the ongoing industrial action is clearly having an impact but that all sides want to try and reach a solution. nurses in england and ambulance staff in england, wales and northern ireland are planning

more strike days in february and march. meanwhile, a bbc investigation has found that hundreds of thousands of calls made to nhs mental health helplines in england are going unanswered. the crisis phone lines — which are supposed to be available 2a hours a day — are designed to provide support for those who are suicidal, or in emotional distress. 0ur reporter adam eley spoke to hannah, who says it took her two days to get through. for me to call, it is because i am at my absolute lowest and i am about to do something. for years, hannah has struggled with her mental health, at times wanting to take her own life. in these moments, she called her nhs trust's 24—hour helpline for urgent mental health support. but too often, she says, no—one picked up. i have literally been crying my eyes out and left a message on the answerphone and no—one has ever got back to me. it makes it ten times worse. i know for me, i start to spiral. when she has been able to get through, hannah says support can be limited.

on one occasion, she told a staff member she no longer wanted to live. she actually said to me, "think happy thoughts and read a book." when i said that is not going to help, that is when she hung up and said, "you don't want to help yourself." i ended up going to a&e. south london and maudsley nhs trust has since apologised, adding that improvements have been made. nhs crisis lines in england receive more than 200,000 calls a month, aiming to signpost people to services and provide urgent phone support. but figures obtained by the bbc show at least a18,000 calls went unanswered in 2021—22. two recent coroner's reports have highlighted issues with crisis lines that preceded deaths, noting the demands on staff. it was a very exhausting job emotionally, it was impossible to answer all the calls. 0ne former staff member says she felt overwhelmed and was not properly trained. i didn't feel prepared. you are expected to learn on the job, which is disappointing when the risk is so high

and you are dealing with people's lives. experts say crisis lines can play a vital role, if they are able to meet demand. the point of them is to make the system really accessible, to make it easy not to go to a&e. and if that's not what is happening, then that's obviously a major problem. nhs england said it had made £7 million available to local areas to improve their crisis lines. for hannah, if crisis lines are to improve, staff must have the time to speak to patients with compassion. you shouldn't have to be at absolute rock bottom to get decent care and to be spoken to like an actual human being. adam eley, bbc news. there is another day of protests taking place in france today against president macron's pension reform plans. left—wing party unbowed and other youth organistations are marching in paris.

on friday, the country saw nationwide strikes — affecting travel, finance, education and other sectors — in protests organised by unions. 0rganisers say they are opposed to raising the state pension age from 62 to 64. president macron says it's the best way to ensure the system remains affordable. peru has closed the famous inca citadel of machu picchu because of anti—government protests. hundreds of tourists have been left stranded. violent protests have continued in the peruvian capital, as thousands of demonstrators descended on lima, demanding the resignation of president dina boluarte. peru's ministry of culture said the closure of machu picchu and the inca trails network had been ordered to keep visitors safe because of the social situation. it said tourists would be given the assistance they need and tickets would be refunded or be valid for one month after the end of the protests.

chris hipkins is set to become new zealand's next prime minister, after being the only candidate nominated by the governing labour party to replace jacinda ardern. mr hipkins is expected to be confirmed as the new leader on sunday. he is currently minister for education and policing and came to prominence as one of the primary architects of the country's much lauded covid response. the uk steel industry, which supports tens of thousands ofjobs, is close to collapse. that's according to the union unite. it's written to the business secretary grant shapps seeking an urgent meeting to push for more government support. our business correspondent marc ashdown explained more. it's a strongly worded letter with a stark warning. it comes from steve turner, the assistant general secretary of unite, who is at the top table, and he's warning here that the uk steel industry is — as he put it — at breaking point. major firms like tata, liberty and british steel, he says, face huge challenges — crippling energy costs, falling

demand for steel and competition from cheap foreign imports. and he directly blames, interestingly, government policies which he says have significantly undermined the ability of uk firms to compete globally. look, many of the issues are pretty long—standing, steel has become a hot topic, though, recently, and it's a tricky one for the government. it generates lots and lots ofjobs, but it generates lots and lots of carbon emissions, of course, so there are strong hints that any solution here needs to come with the sector getting much, much greener. the business department said that grant shapps sees this as a priority, he wants to secure a sustainable future for uk steel, and it looks like more money could be on the table. jeremy hunt, the chancellor, is weighing up a £300 million package for british steel. we understand now a similar deal with similar figures could also be brokered for tata. both firms, though — both foreign—owned, don't forget — would have to give assurances of uk jobs and plans to invest in greener technologies. marc ashdown there. thousands of

israelis have packed the streets in the second week and of demonstrations against benjamin netanyahu's plans. the demonstrators say they wants a cutie stopped being carried out. they choose mr netanyahu of threatening democracy with the most radical administration the country has ever known. the prime minister himself is on trial for corruption. hundreds of people have been protesting for the right to wild camp in dartmoor national park — in the south—west of england. last week, the uk's high court ruled that the permission of landowners was required before camping on dartmoor. the national park's authority has now struck a deal to pay landowners to allow wild camping in some areas.

but as claire marshall reports, many are still unhappy about the access. this is a battle bus rolling into the village square. we're here today to summon up the spirit, to defend dartmoor and its wild camping rights. the organisers of this rally, the right to roam, say they are at war for the right to sleep under the stars. let's go and summon up the spirits of dartmoor. cheering how do you feel about the level of support? it's amazing. amazing to see so many people come out together, to show that this is a huge issue for people. it feels like it's a real visceral feeling of, like, "this is something that we really care about." they marched towards the southern slopes of the moor. 4,000 acres of it is owned by a hedge fund manager,

alexander darwall. his legal action saw the high court rule there is no intrinsic right to wild camp on the moor, something that's been done for decades. i cut my football match to come here. did you? more important! it's more important than a football match? yeah! a lot of people here today have spoken to me about power and about how it's tipped away from the ability of people to camp out here on the moor, in favour of the few people who own this land. but there is a darker side — the damage that can be done by people camping out. cans, foil, condoms, syringes sometimes. russell ashford owns buckfastleigh common. he was born here. at the end of the day, it is a fantastic, big, open wild space, but it is a wild space, and we surely don't want to visit it so much that it's damaged through that.

a deal has been done — land owners will be paid and people can wild camp. the area is smaller, though, and the right can be revoked at any time. what everyone has in common is the desire for humans to leave no trace and to preserve the dwindling wild spaces of england. claire marshall, bbc news on dartmoor. tens of millions of people are on the move in china in preparation for the start of the lunar new year tomorrow. it's the first spring festival in china in four years without any covid travel restrictions, as michael bristow reports. there's excitement, and relief, as china begins celebrating its first lunar new year since the lifting of covid restrictions. not surprisingly, there are more travellers than last year. there are expected to be 2 billion individualjourneys in china over the whole holiday, although that's still fewer than before the outbreak began. for some, it's a first get—together

since the start of the pandemic. translation: i'm very happy to see my son and his family. | this is ourfirst reunion in three years. but covid is casting a shadow over the new year. many are still cautious about travelling. people fear they could be taking disease home with them. translation: although we have opened up, i still have concerns. _ everyone needs to take measures to protect themselves. and for parents and the elderly, who have not got covid yet, we still need to be careful for them. we still worry about them. in a new year address, china's leader xijinping promised glories and dreams in the upcoming year of the rabbit. in perhaps a veiled reference to china's current covid crisis, he said this passing year's achievements had not come easy. chinese officials are trying to convince the public that the worst is over, but there are fears that such a huge movement of people across china

over the lunar new year could fuel further covid infections and deaths. michael bristow, bbc news. now on bbc news, the weather with darren bett. hello there. we're going to find some more fog forming overnight tonight across parts of england and wales. towards the northwest of the uk, we've got this milder atlantic air, some stronger winds, a lot of cloud and some rain coming in from the atlantic as well. some of that cloud could just edge into western—most parts of england and wales, but otherwise clear skies. that's going to lead to some further fog, particularly across eastern parts of england this time. that's going to be dense and freezing. there will be a widespread frost for england and wales and could be down to —7. it'll also be quite cold in south—east scotland. the rest of scotland and northern ireland should see temperatures above freezing and it won't be quite as windy, i think, as we head through sunday,

but further cloud and some outbreaks of rain from time to time. more cloud for wales, western—most parts of england lifting temperatures, the midlands, eastern england seeing some sunshine. but there will be that fog in the morning. one or two patches may linger into the afternoon, making it feel particularly cold. but even when the sunshine comes out, certainly could be about 3 or 4 degrees. could make double figures, though, in northern ireland and the far west of scotland. this is bbc news. the headlines. the chair of the conservative party nadim zahawi has confirmed that he made a payment to the tax office to settle a disagreement