DMBM618610 - Pre-enforcement: coding out: class 2 NIC debts: general - key dates
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
Key dates
April 2014
- First class 2 NIC debts are deducted from taxpayers’ wage packets.
From May 2015
- End-of-year reconciliation takes place which could include class 2 NIC debts.
- P800 with details of class 2 NIC debts sent to taxpayers as appropriate.