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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: manual adjustments on NPS(PAYE) to the amount coded out

Manual adjustments to coding out can be made in NPS(PAYE) using function ‘NPS PAYE outstanding Debt’ role.

Specific instructions on what actions DMB will need to take to correct the records on CESA and NTC are available in Standard Work Instructions (SWIs).