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HMRC internal manual

Debt Management and Banking Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. DMBM575000
  3. DMBM618000
  4. DMBM618300
  5. DMBM618500
  6. DMBM618525

Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further SA points: SA cases that are not suitable for coding out

For SA cases that are not suitable for coding out:

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