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Official guidance
Compliance Operational Guidance

COG932410 · Alternative rights of recovery (PAYE directions): primary class 1 NICs: background

  • COG932420 · General
  • COG932430 · Overview
  • COG932440 · Earnings
  • COG932450 · Expenses and allowances
  • COG932460 · Considering negligence
  • COG932470 · ‘deeming’ and ‘treating as paid’
  • COG932480 · When payments cannot be treated as paid
  • COG932490 · Regulation 86 provisions - when employees become responsible for paying their own primary NICs
  • COG932500 · Decisions under Section 8(1)(c) Social Security Contributions (Transfer of Functions) Act 1999
  1. Alternative rights of recovery (PAYE directions): primary class 1 national insurance contributions: contents
  2. Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: contents

COG932410 | Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: contents

From HM Revenue & Customs · Compliance Operational Guidance

Contents9 entries

  1. COG932420Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: general
  2. COG932430Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: overview
  3. COG932440Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: earnings
  4. COG932450Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: expenses and allowances
  5. COG932460Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: considering negligence
  6. COG932470Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: ‘deeming’ and ‘treating as paid’
  7. COG932480Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: when payments cannot be treated as paid
  8. COG932490Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: regulation 86 provisions - when employees become responsible for paying their own primary NICs
  9. COG932500Alternative rights of recovery (PAYE directions): primary class 1 NICs: background: decisions under Section 8(1)(c) Social Security Contributions (Transfer of Functions) Act 1999
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