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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: manual adjustments to the amount coded

Adjustments to the coded-out debt must be made via NPS(NI) within Financials and Liabilities; for example:

  • reducing the customer self-employment period
  • adding a period of Small Earnings Exemption
  • payments made direct to NIC&EO
  • debts written off or waived.

Updates will automatically flow to NPS(PAYE) and change the coded out details.