Pre-enforcement: coding out: class 2 NIC debts: NPS(PAYE) coding check
When appropriate debts have been selected, NPS(PAYE) runs a hypothetical call to code, which automatically:
- checks to see if the taxpayer has a PAYE source or is in receipt of a UK-based pension
- takes account of the taxpayers level of income and any other underpayments to be collected
- establishes if the debt can be collected by amending the taxpayer’s PAYE code.