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HMRC internal manual

Debt Management and Banking Manual

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

If the debt is rejected for coding out, it will be available to send to IDMS.

Selection criteria to IDMS are based on:

  • debt becoming time-barred
  • receivables start and end dates
  • amount of the debt.

DMB campaign, PT Product and Process and PT Operations management will decide which debts should be referred to IDMS annually for campaign action.