DMBM618450 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: customer disputes overpayment

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.

If the customer disputes the overpayment, you should follow existing procedures to establish the reason for the dispute and try to resolve it.

If coding out has commenced, we will not cancel coding unless the customer insists - see the appropriate Standard Work Instruction (SWI).