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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: debts not suitable for coding out

We will not send class 2 NIC debts for coding out where a customer is:

  • insolvent
  • deceased
  • abroad
  • RLS
  • under 16 years of age at the start of the tax year
  • of State Pension Age in current year plus one.