DMBM618744 - Pre-enforcement: coding out: class 2 NIC debts: how to identify cases on NPS(NI) where debt details have been sent to IDMS

The majority of this manual will be archived on 1 July 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

If the debt is referred to IDMS, the NPS(NI) collection area will be updated to ‘Sent to IDMS’ and the debt will not be included in future class 2 NIC payment requests.