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HMRC internal manual

Debt Management and Banking Manual

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

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.