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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: dual recovery

In Dual Recovery cases, collection of a direct recovery overpayment is put on hold. Therefore, if a customer tells you that there is dual recovery of their overpayments, because of coding out, you need to stop the coding out process.