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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: Debt Market Integrator Operations Team (DMIOT)

Debts will be sent by the Debt Management Integrator Operations Team (DMIOT) to the Debt Collection Agencies (DCAs) for pursuit. Work items are referred to the DCA via Management Units (MUs) and the DCA MU listings (CAF) gives details of which MUs have been referred for DCA action.