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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: tax credits overpayments: general: IDMS/NTC discrepancies: overview

A number of problems give rise to discrepancies between NTC and IDMS:

  • Cancelled manual giro payments / cancelled BACS payments
  • Incorrect recovery from future award
  • NTC not updated IDMS - overpayments and updates.

Note: It is important to note that a case could have one or more of reasons for why there is a discrepancy between NTC and IDMS.