DMBM618360 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: debts rejected by NPS at the coding run
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
Debts rejected by NPS(PAYE) at the coding run will have a status of ‘Initially accepted but can no longer be coded’ on the NPS(PAYE) Outstanding Debt summary screen.
NPS will send an update to the SA or TC Head of Duty (HoD) systems to automatically prompt a minus type 16 remission and the debt will be reinstated on the HoD system.
Details of the debt will be sent to IDMS as per existing rules.
When the debt is returned to IDMS, IDMS will recognise that a previous attempt has been made to code out the debt and:
- show a new posting type - type 16 contra remission of ‘C16’ - visible on the closed work item tab or postings tab
- record a new action history ‘Previously remitted under class 16’
- set a new next action ‘CCO Review’
- move the work item to the appropriate role, usually C/W SA or C/W TC
- set a next action of the following day.
These cases will be picked up by IDMS campaigns and a suitable IDMS letter will be issued to the taxpayer before the debt is moved to another campaign strategy.