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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: debts rejected by NPS following initial coding check

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).