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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: if the debt can no longer be coded out

NPS(PAYE) will:

  • automatically cancel the coding
  • add accounting entries to the customer’s account
  • update the Contact History
  • send an update to NPS(NI) and the collection area will be reset to ‘Subject to Normal’.