Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

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

An e-learning package is available which provides an overview of the:

  • coding out of the class 2 NIC debts process within both NPS(NI) and NPS(PAYE)
  • process for referral of class 2 NIC debts to IDMS

and is accessed via Online Learning.

The product code is ‘0016164’ and is titled ‘Collection of Class 2 NIC through coding out or IDMS’.