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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: changes to the debt once it has been accepted for coding out

If the coded out debt is:

  • reduced, this information is automatically sent to NPS(PAYE) coding and the coding details are updated as needed
  • increased, this will not change the amount coded out; the increase will be dealt with as a separate receivable in NPS(NI).