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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: general - key dates

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.