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Contents

Official guidance
Debt Management and Banking Manual

DMBM618400 · Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points

  • DMBM618405 · Interest
  • DMBM618410 · Customer contact
  • DMBM618415 · Customer consent
  • DMBM618420 · Household breakdown
  • DMBM618425 · Joint claimants
  • DMBM618430 · Selecting or excluding claimant for coding out
  • DMBM618435 · Class 16 remission
  • DMBM618440 · Coding out rejections and minus type 16 remissions
  • DMBM618445 · Impacts on tax credits of NPS reconciliation
  • DMBM618450 · Customer disputes overpayment
  • DMBM618455 · Customer objects to coding out
  • DMBM618460 · Request for coding out of tax credit overpayment
  • DMBM618465 · Dual recovery
  • DMBM618470 · Payments received after coding out
  • DMBM618475 · Tax credits functionality to manually cancel type 16 remissions in full
  1. Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: contents
  2. Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: customer consent

DMBM618415 | Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: customer consent

From HM Revenue & Customs · Debt Management and Banking Manual

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TC overpayments can only be coded out with the customer’s consent. However, failure to respond to the notification that the debt is to be coded out will be taken as consent.

A tax credits claimant does have the right to object to having their overpayment coded out.

If we do receive an objection and cancel the coding out, we will always attempt to agree an appropriate time to pay arrangement.

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