DMBM618860 - Pre-enforcement: coding out: class 2 NIC debts: County Court Proceedings (CCP)

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.

The IDMS Particulars of Debt function will now support class 2 NIC debts.

Prior to this release, we cleansed and closed all class 2 NIC debts held in IDMS, including some that were subject to CCP action. Following go-live, all selected debts will move to IDMS. This may mean that a debt was closed will reopen.

If we have a class 2 NIC closed work item on IDMS that previously has been in CCP, including debts closed by the coding out of debts review, and a new work item is sent that matches the old closed item (in other words, the same work item type reference and sub number), the new work item will associate to the closed work item and move to the same campaign Organisation Unit/Management Unit (OU/MU). Review these cases and re-link to the CCP case.