NIM12110 | Class 1: treating as paid: contents
From HM Revenue & Customs · National Insurance Manual
Contents17 entries
- NIM12111Class 1: Treating as paid: Definition
- NIM12112Class 1: Treating as paid: When NICs can be treated as paid
- NIM12113Class 1: treating as paid: who can treat NICs as paid
- NIM12114Class 1: Treating as paid: Status of treated as paid NICs
- NIM12115Class 1: Treating as paid: When NICs cannot be treated as paid: Consent or connivance
- NIM12116Class 1: Treating as paid: When NICs cannot be treated as paid: Negligence
- NIM12117Class 1: Treating as paid: Considering negligence
- NIM12118Class 1: treating as paid: negligence not established
- NIM12119Class 1: treating as paid: NICs cannot be treated as paid: removing NICs from the NI record
- NIM12126Class 1: Treating as paid: Negligence established: Issuing an opinion
- NIM12127Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee
- NIM12128Class 1: Treating as paid: Negligence established: Opinion is not disputed
- NIM12129Class 1: Treating as paid: Negligence established: Payment received
- NIM12130Class 1: Treating as paid: Negligence established: New information provided: Change of opinion
- NIM12131Class 1: Treating as paid: Negligence established: New information provided: No change of opinion
- NIM12132Class 1: Treating as paid: Negligence established: Formal decisions
- NIM12133Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee