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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: household breakdown

Household breakdown cases for joint households will not be selected for coding out. If you are viewing a TC record and notice that the household breakdown signal is set, always check on IDMS and set it on there if necessary.

This is important because setting the Household Breakdown signal on NTC does not create an automatic update on IDMS.

When TC sends other updates to IDMS (for example, a change to the debt value), the update will be sent to IDMS.

When the household breakdown signal is set either clerically or automatically on IDMS, the work item will automatically:

  • move to OU 328500
  • move to C/W Tax Credits work list
  • set the next action ‘FCO’ Review’.

Follow existing procedures for household breakdown cases.