TCM0220090 | Manual payment - Offset manual payment

Previous versions of this page contained guidance for HMRC staff about internal systems and/or processes. This content has now been moved to HMRC’s internal guidance platform.​

Members of the public and advisory bodies looking for more information about Tax Credits should go to Tax Credits: detailed information (link is external) or go to GOV.UK (link is external).

Previous versions of this page are available in The National Archives (link is external).

HMRC staff should go to the Tax Credits gateway on the Guidance Hub and search for Offset manual payment