Back to contents

DMBM618610 - Pre-enforcement: coding out: class 2 NIC debts: general - key dates

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

Key dates

April 2014

  • First class 2 NIC debts are deducted from taxpayers’ wage packets.

From May 2015

  • End-of-year reconciliation takes place which could include class 2 NIC debts.
  • P800 with details of class 2 NIC debts sent to taxpayers as appropriate.