Issuing manual payable order: overpayment set against liability
You can make a set-off provided the liability is
- Class 4 NIC
If the liability is Capital Gains Tax read CG5750.
The way you make the set-off depends on whether or not the liability is in arrear. The table below tells you which instructions to use in what circumstances.
|The liability is unpaid after the due and payable date has passed||RM2612|
|The liability is not yet due and payable or not yet assessed||RM2616|
|(This content has been withheld because of exemptions in the Freedom of Information Act 2000)||(This content has been withheld because of exemptions in the Freedom of Information Act 2000)|