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Contents

Official guidance
Debt Management and Banking Manual

DMBM700000 · Set-offs - S130 FA2008

  • DMBM700010 · Background
  • DMBM700020 · Set-offs and assignments
  • DMBM700030 · Definitions of credit and debit
  • DMBM700040 · Considerations before set-off
  • DMBM700050 · When we can set-off
  • DMBM700060 · When we cannot set-off
  • DMBM700070 · Set-off between direct and indirect taxes
  • DMBM700080 · Set-off between indirect and direct taxes
  • DMBM700085 · Set-off in specific direct tax situations - PAYE
  • DMBM700090 · Set-off between indirect and direct taxes - MTIC traders
  • DMBM700095 · Set-off of Gift Aid against a charity’s debts
  • DMBM700100 · Objections to set-off
  1. Debt Management and Banking Manual
  2. Set-offs - S130 FA2008: contents

DMBM700000 | Set-offs - S130 FA2008: contents

From HM Revenue & Customs · Debt Management and Banking Manual

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Contents12 entries

  1. DMBM700010Set-offs - S130 FA2008: background
  2. DMBM700020Set-offs - S130 FA2008: set-offs and assignments
  3. DMBM700030Set-offs - S130 FA2008: definitions of credit and debit
  4. DMBM700040Set-offs - S130 FA2008: considerations before set-off
  5. DMBM700050Set-offs - S130 FA2008: when we can set-off
  6. DMBM700060Set-offs - S130 FA2008: when we cannot set-off
  7. DMBM700070Set-offs - S130 FA2008: set-off between direct and indirect taxes
  8. DMBM700080Set-offs - S130 FA2008: set-off between indirect and direct taxes
  9. DMBM700085Set-offs - S130 FA2008: set-off in specific direct tax situations - PAYE
  10. DMBM700090Set-offs - S130 FA2008: set-off between indirect and direct taxes - MTIC traders
  11. DMBM700095Set-offs - S130 FA2008: set-off of Gift Aid against a charity’s debts
  12. DMBM700100Set-offs - S130 FA2008: objections to set-off
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