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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Issuing manual payable order: overpayment set against liability

You can make a set-off provided the liability is
 

  • tax
  • Class 4 NIC
  • interest

or

  • costs.

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.
 

CIRCUMSTANCE INSTRUCTION
   
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)