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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Issuing manual payable order: Liability not yet due/not yet assessed

You should consider set-off against tax or Class 4 NIC not yet due, payable or assessed if either

  • an assessment has been made for which


  • the due date for payment is within the next 4 weeks


  • postponed tax will be released for collection within 4 weeks


  • an assessment will be made within four weeks and the due and payable date will be 30 days from date of issue.When you decide to make a set-off write to the claimant and obtain agreement to your proposals. You cannot set-off an overpayment against liability which is not yet due and payable without the claimant’s agreement. Allow 21 days for a reply.

If the claimant objects or does not reply within 21 days make the repayment (RM2640).

If the claimant agrees make the set-off (RM2624).