HMRC set-off of tax liabilities - May 2010
HMRC are starting to use their powers to set off tax liabilities and credits. For example where a tax payer has a repayment due for VAT, this might be set-off against an outstanding income tax debt.
HMRC are under no obligation to notify you that they have done this until after it has been done and it would appear that there is no right of appeal.
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