SolvedRM2608 | Issuing manual payable order: overpayment set against liability
From HM Revenue & Customs · Repayment Claims Manual
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) |