DMBM618550 - Pre-enforcement: coding out: Self Assessment (SA) and Tax Credit (TC) overpayments: further SA points: SA worklist W012 ‘remissions and remission cancellation quality assurance’

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Type 16 remission work items will populate the existing W012 SA work list where:

• NPS(PAYE) has coded out an amount more than £10 greater than the amount outstanding on the matched SA charge
• an SA debt being coded out in NPS(PAYE), is reduced on SA.

SA Standard Work Instruction (SWI) Type 16 sets out the process for dealing with these cases.

Worklist W012 should not be worked for any other remissions types.