Back to contents

DMBM618335 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: cases unsuitable for coding out

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Signals and conditions that will prevent debts being coded out

SA and TC debts will not be selected by DMB Campaigns for coding out if the following signals are held.

  • Abroad
  • Appointee
  • Complex
  • Deceased
  • Ex PAT/CPR
  • Household Breakdown
  • Insolvency
  • Invalid Address (RLS)
  • Long Name/Address
  • PCA
  • Welsh

If one of these signals or conditions are set on IDMS when the work item is held on the ‘Notify NPS role’, the work item will automatically move to an appropriate role for DTO review. Once the work item is successfully coded out, the debt will be closed on IDMS and the setting of the signals or conditions will not affect the coding out process.