HMRC has begun issuing 2012/13 coding notices that include a restriction to collect tax underpayments, or tax credit overpayments, amounting to less than £3,000.
A tax debt or tax credit overpayment will be described in the coding notice as "outstanding debt", HMRC said in a briefing note to professional bodies.
Collection of tax debts via PAYE codes was the subject of consultation last year.
Coding notices for 2012/13 are to be issued in January, February and March. General guidance is provided on the HMRC website.
HMRC has begun issuing 2012/13 coding notices that include a restriction to collect tax underpayments, or tax credit overpayments, amounting to less than £3,000.
A tax debt or tax credit overpayment will be described in the coding notice as "outstanding debt", HMRC said in a briefing note to professional bodies.
Collection of tax debts via PAYE codes was the subject of consultation last year.
Coding notices for 2012/13 are to be issued in January, February and March. General guidance is provided on the HMRC website.
