A set off is a repayment that is to be used against an
assessment of the same entry. These cases do not need to go to AO
Shipley.
The Sect 6 is checked against the file (
IHTM07122) and issued with a warrant
number. The interest amount needs to be calculated using the date
on the Sect 6. The Sect 6 then needs to be put onto SAGE (
IHTM07125) and passed through to
Cashiers who will put the total repayment onto SAGE and match it to
the raised assessment.
The Sect 6’s can then be returned to the
caseworker.
