Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Pre-enforcement: coding out: class 2 NIC debts: coding out selection

Following the IT release in November 2013, we selected suitable outstanding class 2 NIC debts for the five receivable years 2008-09 to 2011-12 for coding.

We have the flexibility to select debts based on:

  • receivables start and end dates
  • amount of the debt.