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HMRC internal manual

Debt Management and Banking Manual

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.