Where it appears that HMRC have paid, repaid or set-off against other liabilities:

corporation tax, income tax or tax credit;

repayment supplement;

R & D expenditure credit;

R & D tax credit;

land remediation tax credit or life assurance company tax credit;

film tax credit;

television tax credit;

video game credit;

theatre tax credit;

orchestra tax credit;

museums and galleries exhibition tax credit; or

interest on overpaid tax,

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