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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: IDMS reference

Class 2 NIC debts that are selected and sent to IDMS will be recognised by the IDMS reference:

  • district number 939
  • HoD D
  • NINO
  • ASN (tax year ending + a serial number which will usually be “01”)
  • interest indicator ‘Z’.

For example, “939D AA999999A 201401”.

IDMS will create a taxpayer record with appropriate designatory details and one work item for each tax year sent from NPS(NI). If several class 2 NIC work items are sent to IDMS, these will automatically link.

The work items will automatically default to ‘Case worker Miscellaneous’ where they can be picked up for appropriate campaign action.