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Contents

Official guidance
Debt Management and Banking Manual

DMBM527310 · Debt and return pursuit: NIC: deferred NICs

  • DMBM527320 · Background and introduction
  • DMBM527330 · Calculation and initial pursuit
  • DMBM527340 · Debt pursuit by CBOS
  • DMBM527350 · Sending the debt to the DTO
  • DMBM527360 · Other debts working with EIS
  • DMBM527370 · Information or payments received in CBOS following transfer
  • DMBM527380 · Remission in CBOS
  • DMBM527390 · Debt pursuit by the DTO
  • DMBM527400 · Enforcement
  • DMBM527410 · Other debt management issues
  1. Debt and return pursuit: NIC: deferred NICs: contents
  2. Debt and return pursuit: NIC: deferred NICs: calculation and initial pursuit

DMBM527330 | Debt and return pursuit: NIC: deferred NICs: calculation and initial pursuit

From HM Revenue & Customs · Debt Management and Banking Manual

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Deferment Services (DS) in NICO are responsible for

  • calculating deferment liabilities and

  • creating debts on NIRS2.

The contributor is issued with a bill and then a reminder if payment is not made. If the debt is not paid, DS should

  • create a work item in NIRS Work Management and

  • send the debt to Child Benefit Overpayments Section to pursue DMBM527340.

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