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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: payments by direct debit and credit or debit card

Late payment of debts cannot be made by direct debit and credit or debit card unless the debt has been ‘Sent to IDMS’. If the debt has not been sent to IDMS, refer the taxpayer to the National Insurance Contribution and Employer Office (NIC&EO) to make the payment.