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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NIC: deferred NICs: calculation and initial pursuit

Deferment Services (DS) in NICO are responsible for

  • calculating deferment liabilities and
  • creating debts on NIRS2.

The contributor is issued with a bill and then a reminder if payment is not made. If the debt is not paid, DS should

  • create a work item in NIRS Work Management and
  • send the debt to Child Benefit Overpayments Section to pursue DMBM527340.