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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NIC: deferred NICs: other debt management issues


Interest is not chargeable on deferred NIC debts.


If you receive payment in respect of a deferment debt, send it to BOps Newcastle, Room BP5002, Longbenton, along with a PS1 payslip. Include on the payslip:

  • the contributor’s NINO and
  • the area/destination code (Area 63) so that any payments are allocated to the correct business area.

You should also clerically update IDMS to either amend the amount due or clear the work item in full.

NICs debt disputed

If a customer or agent claims that the debt is incorrect and you cannot resolve the dispute you should refer the case back to CBOS.

Transfer to EIS

If you have to transfer the case to EIS, you should follow the guidance at DMBM685000.


If you are notified of insolvency you should transfer ownership of any deferment debts on IDMS to ICHU (EIS Edinburgh (Belfast Team) in Northern Ireland) in the normal way.


If a deferment debt is suitable for remission you should transfer it back to CBOS on IDMS.