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Official guidance
National Insurance Manual

NIM12110 · Class 1: treating as paid

  • NIM12111 · Definition
  • NIM12112 · When NICs can be treated as paid
  • NIM12113 · Who can treat NICs as paid
  • NIM12114 · Status of treated as paid NICs
  • NIM12115 · When NICs cannot be treated as paid: Consent or connivance
  • NIM12116 · When NICs cannot be treated as paid: Negligence
  • NIM12117 · Considering negligence
  • NIM12118 · Negligence not established
  • NIM12119 · NICs cannot be treated as paid: removing NICs from the NI record
  • NIM12126 · Negligence established: Issuing an opinion
  • NIM12127 · Negligence established: Transfer of primary liability to employee
  • NIM12128 · Negligence established: Opinion is not disputed
  • NIM12129 · Negligence established: Payment received
  • NIM12130 · Negligence established: New information provided: Change of opinion
  • NIM12131 · Negligence established: New information provided: No change of opinion
  • NIM12132 · Negligence established: Formal decisions
  • NIM12133 · Negligence established: Transfer of primary liability to employee
  1. Class 1: Deeming and Treating as paid: Contents
  2. Class 1: treating as paid: contents

NIM12110 | Class 1: treating as paid: contents

From HM Revenue & Customs · National Insurance Manual

Contents17 entries

  1. NIM12111Class 1: Treating as paid: Definition
  2. NIM12112Class 1: Treating as paid: When NICs can be treated as paid
  3. NIM12113Class 1: treating as paid: who can treat NICs as paid
  4. NIM12114Class 1: Treating as paid: Status of treated as paid NICs
  5. NIM12115Class 1: Treating as paid: When NICs cannot be treated as paid: Consent or connivance
  6. NIM12116Class 1: Treating as paid: When NICs cannot be treated as paid: Negligence
  7. NIM12117Class 1: Treating as paid: Considering negligence
  8. NIM12118Class 1: treating as paid: negligence not established
  9. NIM12119Class 1: treating as paid: NICs cannot be treated as paid: removing NICs from the NI record
  10. NIM12126Class 1: Treating as paid: Negligence established: Issuing an opinion
  11. NIM12127Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee
  12. NIM12128Class 1: Treating as paid: Negligence established: Opinion is not disputed
  13. NIM12129Class 1: Treating as paid: Negligence established: Payment received
  14. NIM12130Class 1: Treating as paid: Negligence established: New information provided: Change of opinion
  15. NIM12131Class 1: Treating as paid: Negligence established: New information provided: No change of opinion
  16. NIM12132Class 1: Treating as paid: Negligence established: Formal decisions
  17. NIM12133Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee
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