SolvedDMBM618610 | Pre-enforcement: coding out: class 2 NIC debts: general - key dates
From HM Revenue & Customs · Debt Management and Banking Manual
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Key dates
April 2014
First class 2 NIC debts are deducted from taxpayers’ wage packets.
From May 2015
End-of-year reconciliation takes place which could include class 2 NIC debts.
P800 with details of class 2 NIC debts sent to taxpayers as appropriate.