DMBM700000 - Set-offs - S130 FA2008: contents

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1. DMBM700010

   Background
2. DMBM700020

   Set-offs and assignments
3. DMBM700030

   Definition of credit and debit
4. DMBM700040

   Considerations before set-off
5. DMBM700050

   When we can set-off
6. DMBM700060

   When we cannot set-off
7. DMBM700070

   Set-off between direct and indirect taxes
8. DMBM700080

   Set-off between indirect and direct taxes
9. DMBM700085

   Set-off in specific direct tax situations - PAYE
10. DMBM700090

    Set-off between indirect and direct taxes: MTIC traders
11. DMBM700095

    Set-off of Gift Aid against a charity's debts
12. DMBM700100

    Objections to set-off