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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: coding out rejections and rejection types

When the IDMS work item is sent to NPS(PAYE) at the hypothetical call to code stage, if the debt can not be coded out, one of the following reasons are sent to IDMS.

NPS rejection codes shown on IDMS action history IDMS next action Explanation
Trace failed FCO Review Cannot code out as no record in PAYE, not appropriate for PAYE.
Customer deceased Deceased Review IDMS will automatically set the deceased signal and move the work item to the deceased unit.
No live employment FCO No PAYE Review Cannot code out, no record in PAYE.
Cannot code out debt FCO Review Cannot currently code out but circumstances could change so could be re-sent for coding at a later date.

IDMS Action History will show:

  • for SA cases, ‘rejected for coding out (reason for failure) for amount £00.00’
  • for TC Cases, ‘rejected for coding out (reason for failure) for amount £00.00 for claimant (claimant no)’
  • for all cases, Next action date today.

When work items reject, they will be moved to a new campaign process in IDMS, depending upon the rejection code received from NPS.