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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Set-offs - S130 FA2008: set-off between indirect and direct taxes

Monetary threshold

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Initial action by Debt Management

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MTIC

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DM action debts for set-off under £100,000

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Banking Operations Teams and Set-Off Document (SOFF)

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TRUCE

COG100100(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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Local Compliance

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Required secure notes to be added by Debt Management to SOFF and UCRE document

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Accounting and Adjustments

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DM action after set-off

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VAT Repayment inhibits

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DM action debts for set-off over £100,000, LBU and NDPU

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DM action after set off

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Reverse action

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Time to Pay

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Processing an assignment

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