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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: cases unsuitable for coding out

Signals and conditions that will prevent debts being coded out

SA and TC debts will not be selected by DMB Campaigns for coding out if the following signals are held.

  • Abroad
  • Appointee
  • Complex
  • Deceased
  • Ex PAT/CPR
  • Household Breakdown
  • Insolvency
  • Invalid Address (RLS)
  • Long Name/Address
  • PCA
  • Welsh

If one of these signals or conditions are set on IDMS when the work item is held on the ‘Notify NPS role’, the work item will automatically move to an appropriate role for DTO review. Once the work item is successfully coded out, the debt will be closed on IDMS and the setting of the signals or conditions will not affect the coding out process.