An individual with outstanding Class 2 NICs liabilities may find that the debt will be collected through their tax code from April 2014. Annual Coding Notices (P2s) for 2014/15 showing the adjustment will be issued by HMRC shortly and individuals should contact HMRC if they believe that the amount to be collected is incorrect. An individual who does not want the debt to be collected in this way has the option of paying the amount due in full report Harris & Co accountants Northampton