DMBM618335 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: cases unsuitable for coding out
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.
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.