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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: DMB debts

The first SA legacy debts and Tax Credit overpayments were coding out in the 2012-13 tax year.

In October 2013, Class 2 NIC and Share fisherman debts will be considered for coding out and suitable debts will be included in the 2013-14 tax code.

We may extend coding out of debts to other types of debt at a later date.