DMBM618050 | Pre-enforcement: coding out: debt accepted for coding

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If the debt is accepted for coding out, NPS(PAYE) will store details of the debt to be included in the next annual coding run and will:

• create and display accounting entries in NPS Outstanding Debt Summary screen

• display debts individually in the Outstanding Debt Details screen

• NPS (PAYE) will display individual debt history on the Transaction Debt Details screen.

• record the details in Contact History.

From the 4th March 2020

HMRC will have the ability to collect outstanding debt by changing the tax code in the current year through the dynamic coding out of SA debt process.

The outstanding debt can be recovered as follows:

• Current year only

• Current year and current year + 1

• Current year + 1

This depends on how much spare there is in the customers tax code for each year.