DMBM618660 - Pre-enforcement: coding out: class 2 NIC debts: debts not suitable for coding out
The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.
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.