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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: joint claimants

In joint claimant households, claimant 1 is automatically considered for coding out before claimant 2. If claimant 1 is unsuccessful, IDMS will automatically reselect for claimant 2.

IDMS action history will show this process.

You can see on the IDMS Action history which claimant has been coded out as ‘amount accepted for potential coding out £00.00’ for claimant [claimant no]’ Type 16 remission.

The IDMS99 letter will advise the customer that we have attempted to code out claimant 1 first and if unsuccessful then attempts to code out claimant 2.