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NIM11530 | Class 1 NICs: reporting NICs in RTI: correction of errors under RTI: general

From HM Revenue & Customs · National Insurance Manual

Paragraph 21E and 21F of Schedule 4 to the Social Security (Contributions) Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Where an employer discovers an error in the calculation and, or reporting of NICs under RTI, the action they must take depends on whether it is:

  • in year - see NIM11531

  • end of tax year (but before 20 April) - see NIM11531

  • closed tax year, after 20 April - see NIM11533.