»Ê¹ÚÌåÓýapp

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.

»Ê¹ÚÌåÓýapp way you make the set-off depends on whether or not the liability is in arrear. »Ê¹ÚÌåÓýapp table below tells you which instructions to use in what circumstances.

CIRCUMSTANCE	INSTRUCTION
»Ê¹ÚÌåÓýapp liability is unpaid after the due and payable date has passed	RM2612
»Ê¹ÚÌåÓýapp 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)