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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: IDMS debts linked with coded out debts

The amount referred to IDMS may not be the total debt due in NPS(NI). There could be occasions when another Class 2 NIC debt is:

  • already coded out
  • subject to normal (Still in NPS(NI)).

Always use NPS(NI) to view the full details of Class 2 NIC debts.