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HMRC internal manual

Debt Management and Banking Manual

Pre-enforcement: coding out: class 2 NIC debts: complaints

If a complaint is received:

  • where the debt is in dispute, it should be referred to Admin, CRG (PT Operations) 
  • regarding DMB processes, refer to the guidance on the DMB National Complaints Team’s intranet page.

For further advice regarding complaints, visit the HMRC Central Customer and Strategy intranet page.