DMBM618710 - Pre-enforcement: coding out: class 2 NIC debts: NPS coding run

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.

In January each year the annual coding run will take place.

NPS will recheck the class 2 NIC debt sent for coding out.

The restriction included in the tax code, which will collect the debts, will be calculated separately to the restriction to collect PAYE underpayments.

Existing PAYE underpayment restrictions will be given priority.