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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: viewing coded out debts on NPS(PAYE) following the coding run

DMBM618070 | Pre-enforcement: coding out: viewing coded out debts on NPS(PAYE) following the coding run

From HM Revenue & Customs · Debt Management and Banking Manual

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Coded out small debts can be viewed on NPS(PAYE) by accessing the ‘Outstanding Debt Summary’ screen.

Debts will have the following status descriptions in the NPS Outstanding Debt summary:

  • Coded Out Outstanding Debt - Accepted for inclusion in 20xx-20xx code.

  • Cancelled Outstanding Debt - Initially accepted but can no longer be coded.

  • Cancelled Transferred to RCS - Manually reduced or removed from NPS.

Tax coding calculations screens can be viewed via the “Tax Coding” functionality on NPS.

The code type ‘Annual Coding’ can be viewed on the ‘Code Details’ screen.

When a P2 notice of coding has been issued, a note will populate the NPS(PAYE) Contact history.

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