DMBM618623 - Pre-enforcement: coding out: class 2 NIC debts: dishonoured cheques

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.

When a payment has been allocated to a debt on IDMS and the payment subsequently dishonours, it is removed from NPS(NI) and a minus payment posting is sent to IDMS.