DMBM618465 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further TC points: dual recovery

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.

In Dual Recovery cases, collection of a direct recovery overpayment is put on hold. Therefore, if a customer tells you that there is dual recovery of their overpayments, because of coding out, you need to stop the coding out process.