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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: reduction to coded out debt between selecting the debts and the coding run taking place

For example, for debts to be coded out in 2014-15, this period is between October 2013 and January 2014.

NPS(NI) notifies NPS(PAYE) of the amendment and a further hypothetical call to code takes place. If it is accepted for coding then NPS(PAYE) holds the debt until the coding run is completed.

If it is no longer suitable for coding out, the debt is returned to NPS(NI) and the collection area is changed to ‘Subject to Normal’ or ‘Sent to IDMS’.