How to improve HMRC’s collection of debt: coding out

This consultation is relevant to people who have a PAYE underpayment, a Self Assessment (SA) balancing payment or an unpaid debt to HMRC or who represent them.

As part of its efforts to improve the collection of debt HM Revenue & Customs (HMRC) is seeking views on proposed changes to the coding out of debts and underpayments.

The Government intends to increase the coding out limit but would welcome views on the detail and implementation of the proposed changes.