HMRC has completely rewritten its manual VRM7000 on VAT repayments and set-off.When a business makes a claim for VAT (for whatever reason) HMRC have the power to set-off a payment against other amounts due.HMRC also has a discretion to take account of any taxpayer liabilities in other regimes HMRC administers such as corporation tax or excise duty.
Source: marcusward.co
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