Back to contents

DMBM618700 - Pre-enforcement: coding out: class 2 NIC debts: change of circumstance on NPS(NI) record means the debt can no longer be coded out

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.

If there is a change of circumstance following acceptance for coding out (for example, if the taxpayer is deceased, or a higher priority debt is received for coding out such as current year SA) then NPS(NI) will:

  • automatically cancel the coding
  • add accounting entries to the customer’s account
  • update the Contact History.

The collection area on NPS(NI) will be set to ‘Subject to Normal’.