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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: debt accepted for coding

If the debt is accepted for coding out, NPS(PAYE) will store details of the debt to be included in the next annual coding run and will:

  • create and display accounting entries in NPS Outstanding Debt Summary screen
  • display debts individually in the Outstanding Debt Details screen
  • record the details in Contact History.