DMBM618325 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: debts rejected by NPS following initial coding check
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
If the IDMS work items fail the initial coding check and can not be considered for coding out, the following reasons for failure are sent to IDMS.
- Trace failed
- Taxpayer deceased
- No live employment
- Cannot Code out debt
When work items are rejected, they will be moved to a new campaign process in IDMS depending upon the rejection code received from NPS(PAYE).