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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Pre-enforcement: coding out: class 2 NIC debts: change of circumstance on NPS(NI) record means the debt can no longer be coded out

If there is a change of circumstance following acceptance for coding out (for example, if the taxpayer is deceased, or a higher priority debt is received for coding out such as current year SA) then NPS(NI) will:

  • automatically cancel the coding
  • add accounting entries to the customer’s account
  • update the Contact History.

The collection area on NPS(NI) will be set to ‘Subject to Normal’.