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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: selecting or excluding claimant for coding out

Selecting claimant suitable for coding out using Amend WI

If the customer contacts you and requests a preference to code out either claimant we have introduced a new coding out box on IDMS Amend work item. This will only be visible for TC joint household cases on the Amend Work Item screen.

When you view this on amend work item it will always show:

  • ‘√’ Clamant 1
  • ‘√’ Claimant 2
  • date updated (which is blank until an amendment is made).

To stop a claimant from being selected for coding out for that work item, select the tick box and the tick will be removed automatically.

It is possible to set either one or both to ‘blank’ if requested by the customer. This will stop the overpayment being sent to NPS for any coding out action.

Note: This signal is at work item level so if the taxpayer/household has several work items it must be set or unset on each one.

TC cases that are not suitable for coding out:

If the case is a joint household, use Amend work item to set ‘N’ for both claimant 1 and claimant 2 above.

In all cases:

  • change the next action on IDMS to ‘Dispute Review’
  • change the BF date to the next working day
  • record an appropriate Action History note.