DMBM618910 - Pre-enforcement: coding out: class 2 NIC debts: learning

The majority of this manual will be archived on 30 Apr 2024. If there is content within this manual you use regularly, email hmrcmanualsteam@hmrc.gov.uk to let us know.

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’.