»Ê¹ÚÌåÓýapp

You can apply money to be repaid at one calculation against tax and interest at another calculation by offsetting the repayment.

»Ê¹ÚÌåÓýapp procedure you follow will depend on whether the money that is being set off is used to pay outstanding tax and or interest:

• Within the same entry (IHTM31682) - for example, a repayment at A(NIOP) to be set off at a balance due at A(IOP), or
• At a different entry (IHTM31683) - for example, a repayment at A(NIOP) to be set off at a balance due at B(NIOP).