DMBM618641 - Pre-enforcement: coding out: class 2 NIC debts: taxpayers with other coded out debts

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.

A taxpayer may also have coded out Self Assessment (SA) debts and Tax Credit (TC) overpayments.

DMBM618510 provides guidance on dealing with SA coded-out debt queries

DMBM618410 details the process for dealing with queries on coded out TC overpayments.