Since 25 November, you have an option to automatically offset VAT repayment claims to a tax head and period on ROS. This ROS development should reduce the requests for VAT offsets to Revenue via the MyEnquiries service. We understand that a similar offset function for corporation tax will be available next March.

In the ROS offset screen, you can instruct that the VAT repayment is offset to another period/tax-head and indicate so by ticking the box provided on screen. It is important to note that if there are outstanding taxes prior to the periods identified in the offset instruction, these periods will be paid by the VAT claim first, to ensure that older available debt is satisfied before current or future debt is considered in accordance with the instruction. You can check where the VAT repayment was offset by generating a Statement of Account.