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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: Effective Date of Payment (EDP)

Following reconciliation, the class 2 NICs collected during PAYE year 2014-15 will be visible on the NPS(NI) receivables record with an EDP of 05/04/2015. The EDP will always be the year end in which the debt has been coded out.