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HMRC internal manual

Repayment Claims Manual

Manually issued payable order: Repayments set-off against IT arrears

If a repayment is to be set-off against arrears of Income Tax etc, the payable order and duplicate are to be stamped `FOR CREDIT ONLY: NOT TO BE BANKED ‘. Do not stamp

  • payable orders sent to local collectors
  • payable orders sent to the Accounts Offices for set-off against an employer’s PAYE liability.These payable orders are to be banked and should not, therefore, be endorsed.