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DMBM618786 | Pre-enforcement: coding out: class 2 NIC debts: IDMS debts linked with coded out debts

From HM Revenue & Customs · Debt Management and Banking Manual

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The amount referred to IDMS may not be the total debt due in NPS(NI). There could be occasions when another Class 2 NIC debt is:

  • already coded out

  • subject to normal (Still in NPS(NI)).

Always use NPS(NI) to view the full details of Class 2 NIC debts.