DMBM618670 | Pre-enforcement: coding out: class 2 NIC debts: debts accepted for coding out
From HM Revenue & Customs · Debt Management and Banking Manual
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After the hypothetical call to code is completed, if the debt is accepted for coding out, NPS(PAYE) will:
create and display accounting entries in the NPS(PAYE) Outstanding Debt Summary screen
display debts individually in the Outstanding Debt Details screen
record the details in the Contact History
send notification to NPS(NI) that the class 2 NIC debt has been accepted for coding out; this will amend the collection area on NPS(NI) to ‘Coded Out’.