DMBM527330 - Debt and return pursuit: NIC: deferred NICs: calculation and initial pursuit

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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.