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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: NPS coding run

In January each year the annual coding run will take place.

NPS will recheck the class 2 NIC debt sent for coding out.

The restriction included in the tax code, which will collect the debts, will be calculated separately to the restriction to collect PAYE underpayments.

Existing PAYE underpayment restrictions will be given priority.