Automatic set-off within the computer systems for specific taxes will continue unaffected. However, set-off across taxes is likely to remain a manual operation for some time until we have an integrated tax accounting system.

Cases for set-off will continue to be identified and actioned as part of ‘normal’ day to day work. If the repayment is insufficient to cover all debts where there is more than one, it should be appropriated as outlined in the guidance on appropriation of payments in DMBM210100.

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