19-20.CS&TD.17 Research to inform the Design and Delivery of Automated Set-off between Business Customer Debts and Credits

This research will inform consultation on an SR19 proposal to automate set-off of tax debts in one regime (e.g. PAYE) against credits in another (e.g. VAT repayments). Interviews and focus groups will be conducted with businesses and will enable HMRC to gain an understanding of the benefits and concerns businesses may face when adopting set-off, enabling HMRC to reflect these in the design and delivery of the new system.