DMBM618540 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further SA points: payments/credits received on CESA following acceptance in NPS(PAYE) and type 16 remission

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Where an SA debt is coded out and a payment or credit is made against the SA record, no entry will populate the W011 ‘Review Remission for Cancellation’ work list so no action will be taken to review the remission unless the customer specifically asks for us to use the payment towards the amount coded out.

If that happens, you should follow the minus remission guidance in the appropriate Standard Work Instruction (SWI).

SA credit available for set-off

If you identify a credit is available to set off against an SA record where a type 16 remission is present, you should:

  • allocate the credit against the SA record
  • make an SA note that the credit should be allocated against the remission type 16
  • send a WAM to ‘Worcester DTO WAM’ or an email to ‘Worcester DMB enquiries, 1 (DMB)’ who will arrange to:
  • amend the SA record to allow the credit to be allocated
  • adjust the amount included in the PAYE code accordingly
  • make an appropriate SA Note of the actions taken.