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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 disputes overpayment

If the customer disputes the overpayment, you should follow existing procedures to establish the reason for the dispute and try to resolve it.

If coding out has commenced, we will not cancel coding unless the customer insists - see the appropriate Standard Work Instruction (SWI).