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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: IDMS campaign

Debts suitable for coding out will be identified by an IDMS campaign. The campaign will be for one Head of Duty (HoD) only. IDMS may select one IDMS work item or combinations of IDMS work items (SA work items only or TC work items only) up to the value of £17,000.00. These debts will be segmented separately and prepared for a coding out campaign.

It is possible that an SA campaign will take place followed by a tax credit campaign; if a taxpayer has both SA and TC debts, both could be coded out, but in separate campaigns, to the maximum value of £17,000.00 per taxpayer NINO.

For more information, see the DMB campaigns intranet site (click on Campaign Plans then Tax Credit Campaigns Plan).

Change of customer’s name and address details

If you are informed of any changes to the customer’s name and address, these should be made using Taxpayer Business Service (TBS).

How to identify debts awaiting coding out in IDMS

Both SA legacy debts and TC overpayments that have already been included in the coding out campaign are held in OU MU 333700.

Campaigns management will move the debts to the ‘Notify NPS role’.