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Official guidance
Debt Management and Banking Manual

DMBM618600 · Pre-enforcement: coding out: class 2 NIC debts

  • DMBM618605 · General - computer access for DMB staff
  • DMBM618610 · General - key dates
  • DMBM618620 · Prior to coding out - payment request and CA0311
  • DMBM618621 · Taxpayer wants to make payment in full
  • DMBM618622 · Payments by direct debit and credit or debit card
  • DMBM618623 · Dishonoured cheques
  • DMBM618630 · Debts become time-barred
  • DMBM618640 · Coding out selection
  • DMBM618641 · Taxpayers with other coded out debts
  • DMBM618650 · NPS(PAYE) coding check
  • DMBM618660 · Debts not suitable for coding out
  • DMBM618670 · Debts accepted for coding out
  • DMBM618680 · Debts rejected for coding out
  • DMBM618690 · Changes to the debt once it has been accepted for coding out
  • DMBM618700 · Change of circumstance on NPS(NI) record means the debt can no longer be coded out
  • DMBM618710 · NPS coding run
  • DMBM618720 · If the debt can no longer be coded out
  • DMBM618730 · Debt accepted for coding
  • DMBM618731 · Interest
  • DMBM618740 · Manual adjustments to the amount coded
  • DMBM618741 · Reduction to coded out debt between selecting the debts and the coding run taking place
  • DMBM618742 · Reduction to coded out debt after the coding run and during the tax year of collection
  • DMBM618743 · Increases to coded out debts
  • DMBM618744 · How to identify cases on NPS(NI) where debt details have been sent to IDMS
  • DMBM618750 · NPS and end-of-year reconciliation
  • DMBM618760 · Effective Date of Payment (EDP)
  • DMBM618770 · Automatic allocation of payments
  • DMBM618780 · IDMS reference
  • DMBM618781 · IDMS posting types
  • DMBM618782 · IDMS functions
  • DMBM618783 · IDMS exceptions
  • DMBM618784 · IDMS next action codes
  • DMBM618785 · Create and amend IDMS work items
  • DMBM618786 · IDMS debts linked with coded out debts
  • DMBM618790 · Updates to IDMS - debt
  • DMBM618791 · Updates to IDMS - designatory data
  • DMBM618792 · Welsh language cases
  • DMBM618793 · Deceased taxpayers
  • DMBM618800 · Impact on benefits
  • DMBM618810 · Impacts on Higher Rate Provision (HRP)
  • DMBM618820 · DMB campaigns
  • DMBM618821 · Debt Management Telephone Centre (DMTC)
  • DMBM618822 · Debt Market Integrator Operations Team (DMIOT)
  • DMBM618823 · Debt Technical Office (DTO)
  • DMBM618830 · Taxpayer requests Time To Pay (TTP)
  • DMBM618831 · National Direct Debit System (NDDS)
  • DMBM618832 · Instalment Arrangement (IA) function and taxpayers who default
  • DMBM618840 · Remissions and write-offs
  • DMBM618850 · Secure and sensitive cases
  • DMBM618860 · County Court Proceedings (CCP)
  • DMBM618870 · Enforcement Office (EIS)
  • DMBM618880 · Potential bankruptcy cases
  • DMBM618890 · Infonet MIS
  • DMBM618900 · Handling customer contact
  • DMBM618901 · Taxpayer disputes debt
  • DMBM618902 · Complaints
  • DMBM618903 · Communications
  • DMBM618910 · Learning
  1. Pre-enforcement: coding out: class 2 NIC debts: contents
  2. Pre-enforcement: coding out: class 2 NIC debts: County Court Proceedings (CCP)

DMBM618860 | Pre-enforcement: coding out: class 2 NIC debts: County Court Proceedings (CCP)

From HM Revenue & Customs · Debt Management and Banking Manual

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The IDMS Particulars of Debt function will now support class 2 NIC debts.

Prior to this release, we cleansed and closed all class 2 NIC debts held in IDMS, including some that were subject to CCP action. Following go-live, all selected debts will move to IDMS. This may mean that a debt was closed will reopen.

If we have a class 2 NIC closed work item on IDMS that previously has been in CCP, including debts closed by the coding out of debts review, and a new work item is sent that matches the old closed item (in other words, the same work item type reference and sub number), the new work item will associate to the closed work item and move to the same campaign Organisation Unit/Management Unit (OU/MU). Review these cases and re-link to the CCP case.

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