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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Pre-enforcement: coding out: viewing coded out debts on NPS(PAYE) following the coding run

Coded out small debts can be viewed on NPS(PAYE) by accessing the ‘Outstanding Debt Summary’ screen.

Debts will have the following status descriptions in the NPS Outstanding Debt summary:

  • Coded Out Outstanding Debt - Accepted for inclusion in 20xx-20xx code.
  • Cancelled Outstanding Debt - Initially accepted but can no longer be coded.
  • Cancelled Transferred to RCS - Manually reduced or removed from NPS.

Tax coding calculations screens can be viewed via the “Tax Coding” functionality on NPS.

The code type ‘Annual Coding’ can be viewed on the ‘Code Details’ screen.

When a P2 notice of coding has been issued, a note will populate the NPS(PAYE) Contact history.