DMBM618350 | Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: debt accepted for coding

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If the debt is accepted for coding out, NPS(PAYE) will:

• from 4th March 2020 code any outstanding SA debt immediately in current year

• and/or store details of the debt to be included in the next annual coding run for current year +1 and display accounting entries in NPS(PAYE) Outstanding Debt Summary screen

• display debts individually in the Outstanding Debt Details screen

• record the details in Contact History

• issue a P2 and P6 in NPS (PAYE) for any amounts coded out in current year

• notify the Head of Duty (HoD) record to record a type 16 remission against the charges coded.

• the type 16 remission will be recorded on the HoD CESA or NTC.

• the IDMS work items will be closed in the overnight run with the following Action History note:

• SA cases- ‘Amount accepted for potential coding out £00.00’ Type Class 16 remission

• TC cases- ‘Amount accepted for potential coding out 0.00’ for claimant (claimant no.) Type 16 remission.