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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: how to identify debts awaiting coding out in IDMS

Once the work item is sent to the NPS(PAYE) interface, the work item will remain open on IDMS. IDMS will show the following.

Action History for SA cases

‘Awaiting confirmation of coding out for £00.00 debt amount’

Action History for TC cases

‘Awaiting confirmation of coding out £00.00 for claimant (Claimant No)’

All cases

  • Next Action of A/W Code Out
  • Next action date of today plus 7 days.

IDMS will keep a record of the combined value of amount debit has sent to NPS(PAYE) each year and once it has reached £17,000.00, it will not allow further debts to be sent to NPS(PAYE). This information is not visible on IDMS.