DMBM618325 | Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: debts rejected by NPS following initial coding check

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If the IDMS work items fail the initial coding check and can not be considered for coding out, the following reasons for failure are sent to IDMS.

• Trace failed

• Taxpayer deceased

• No live employment

• Cannot Code out debt

When work items are rejected, they will be moved to a new campaign process in IDMS depending upon the rejection code received from NPS(PAYE).