SolvedNIM12104 | Class 1: Deeming: Who can deem NICs
From HM Revenue & Customs · National Insurance Manual
The authority to record NICs as deemed must always be provided by at least a band D officer.
In cases where the investigating officer is band D or above, that officer must obtain authority from their immediate manager before NICs can be deemed.
A record of the authority must be maintained for Audit purposes.