Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: IDMS 99 letters
Work items for either SA or tax credits selected for a campaign and accepted at the initial coding check are sent an IDMS99 letter advising the customer that if payment is not made we will consider coding out the debt through PAYE. IDMS will automatically move the ‘Notify NPS role’ with a next action date of 30 days later.
The wording of the IDMS99 will vary depending upon the type of debt. A copy of the IDMS99 will be available prior to the campaign on the campaigns intranet site.