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.