The topic describes the DF203 T-SQL code analysis rule.
PERFORMANCE
The NOT IN predicate with a subquery is used.
Avoid using the NOT IN predicate in conjunction with a subquery. Use the NOT EXISTS predicate instead.
SELECT c.CustomerName FROM dbo.Customer c
WHERE c.CustomerId NOT IN (SELECT r.CustomerId FROM dbo.Receipt r)
GO
SELECT c.CustomerName FROM dbo.Customer c
WHERE NOT EXISTS (SELECT r.CustomerId FROM dbo.Receipt r WHERE r.CustomerId = c.CustomerId)
GO