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

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

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).