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HMRC internal manual

Debt Management and Banking Manual

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’.