DMBM618680 | Pre-enforcement: coding out: class 2 NIC debts: debts rejected for coding out
From HM Revenue & Customs · Debt Management and Banking Manual
Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.
If the debt is rejected for coding out, it will be available to send to IDMS.
Selection criteria to IDMS are based on:
debt becoming time-barred
receivables start and end dates
amount of the debt.
DMB campaign, PT Product and Process and PT Operations management will decide which debts should be referred to IDMS annually for campaign action.