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DMBM618690 | Pre-enforcement: coding out: class 2 NIC debts: changes to the debt once it has been accepted for coding out

From HM Revenue & Customs · Debt Management and Banking Manual

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If the coded out debt is:

  • reduced, this information is automatically sent to NPS(PAYE) coding and the coding details are updated as needed

  • increased, this will not change the amount coded out; the increase will be dealt with as a separate receivable in NPS(NI).