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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: debts accepted for coding out

After the hypothetical call to code is completed, if the debt is accepted for coding out, NPS(PAYE) will:

  • create and display accounting entries in the NPS(PAYE) Outstanding Debt Summary screen
  • display debts individually in the Outstanding Debt Details screen
  • record the details in the Contact History
  • send notification to NPS(NI) that the class 2 NIC debt has been accepted for coding out; this will amend the collection area on NPS(NI) to ‘Coded Out’.