As stated in DMBM210130, S130 FA2008 and S178 FA2016 give HMRC the power to set off amounts that are due to be repaid to a person against debts owed to HMRC by that person. The power to set off applies in England, Wales, Northern Ireland and Scotland. It enables HMRC to operate UK-wide across the whole range of debts administered by them with the exception of tax credit payments, Child Benefit payments, and Guardian's Allowance.

A charity liable to a charge on taxable/non-exempt income or gains will be required to complete a Head of Duty (HoD) tax return, and pay their liability under Self Assessment or Company Tax, depending on whether set up as a charitable trust or a company.

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