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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: taxpayer disputes debt

If the taxpayer disputes the debt and further investigation is required by Self Employment Services (SES), send an email to PT Operations, SES Debt Management Referrals (PT Operations NIC&EO) and include full details of the dispute and extend the next action date by 21 days.

If the debt has been coded out, it should remain coded out until the dispute has been resolved.