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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: recovery documentation and checks: recovery proceedings checks: RP checks for Class 1 NIC debts from NICO

You must carry out an RP check as normal before taking any new or further enforcement action. You should

  • confirm with the originating section in NICO that there has been no change to the record since the debt was transferred. The relevant contact details will be included in the case papers.
  • confirm with Banking Operations on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) that there have been no further payments since the debt was referred to you.