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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: class 16 remission

New type 16 remission type posting on NTC

NTC will receive a notification from NPS(PAYE) of the award period end and amount of tax credit overpayment that has been accepted for coding out for the household. This will result in a Type 16 remission being recorded on NTC.

You can view the Type 16 remission in the same way as you view other remissions on NTC. It is not a separate entry on the Household Account screen and is included in the postings summary page.

Type 16 remissions will be visible when an NTC operator is maintaining remissions.

A new checkbox, ‘Class 16 Remission’, is included on the View Award Period Summary Screen on NTC.

When populated, it indicates that a Type 16 remission is currently applied to the overpayment. When the Type 16 remission is cancelled, this signal will be unchecked.