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Contents

Official guidance
Debt Management and Banking Manual

DMBM618000 · Pre-enforcement: coding out

  • DMBM618010 · Background
  • DMBM618020 · Legislation
  • DMBM618030 · DMB debts
  • DMBM618040 · Means-tested benefits
  • DMBM618050 · Debt accepted for coding
  • DMBM618060 · NPS coding run
  • DMBM618070 · Viewing coded out debts on NPS(PAYE) following the coding run
  • DMBM618080 · P2 Annual Coding notice
  • DMBM618090 · Collecting debts from taxpayer’s wages
  • DMBM618100 · Adjustments to amount outstanding following coding run
  • DMBM618110 · In-year and end-of-year reconciliation
  • DMBM618120 · Viewing NPS(PAYE)
  • DMBM618300 · Self Assessment (SA) and Tax Credit (TC) overpayments
  1. Pre-enforcement: coding out: contents
  2. Pre-enforcement: coding out: means-tested benefits

DMBM618040 | Pre-enforcement: coding out: means-tested benefits

From HM Revenue & Customs · Debt Management and Banking Manual

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Because coding out means that customers will pay more tax which reduces the amount of take home pay, any customers receiving certain means-tested benefits may find that these are affected.

Such customers are advised to contact their benefit providers for advice and the IDMS99 letter and Class 2 payment request include a paragraph informing them of this.

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