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Policy Paper Published 9 Dec 2015 HM Revenue & Customs ↗ View on GOV.UK

Tax administration: alignment of HM Revenue and Customs set off provision

This applies to persons living in Scotland where there is both a debt owed to HM Revenue and Customs (HMRC) and an amount owed by HMRC to that person.

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This legislation will ensure consistency across the UK in respect of the legal basis on which set-off is applied whilst maintaining the existing procedures for the application of set-off. Currently in Scotland any set-off process of sums owed to and by HMRC is effected under Scottish common law.