Corporation Tax Liability Set Off Against CIS

JamesB

Good afternoon all,

how easy is it for the above to happen?

I have searched the web and all I can find is people saying how hard it is to get HMRC to do this!

So after submitting the end of year P35 CIS overpayment was £2k. HMRC have not returned this overpayment or sent any correspondence on the refund due.

Corporation tax liability due on 1st Jan 14 is £3k.

All we went to do is offset the £2k and pay the balance in Jan.

Has anyone had any experience on what we need to do on this? ie is there a specific HMRC phone number or form that needs filling out?

Any advice would be greatly appreciated.
J