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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: debts accepted by NPS following initial coding check

Debts accepted by NPS(PAYE) following the initial coding check will be visible on IDMS View Work Item with the action history ‘Passed first check for coding out’.

Campaigns will select these work items and issue a suitably worded IDMS99 letter to the taxpayer advising that the debt will be considered for coding out.

If several debts are sent to NPS(PAYE) and only some of these are accepted for coding out the IDMS99 letter will still be issued for the full value of the linked set.