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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: prior to coding out - payment request and CA0311

The payment request includes a message stating “If you fail to pay, a private collection agency may contact you, or we may collect the arrears though your tax code.”

A CA3011 NIC important notes insert is enclosed with each payment request issued; this also contains the same warning message.