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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: customer consent

TC overpayments can only be coded out with the customer’s consent. However, failure to respond to the notification that the debt is to be coded out will be taken as consent.

A tax credits claimant does have the right to object to having their overpayment coded out.

If we do receive an objection and cancel the coding out, we will always attempt to agree an appropriate time to pay arrangement.