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Contents

Official guidance

National Insurance Manual

NIM12110 · Class 1: treating as paid

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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

Class 1: treating as paid: contents
Class 1: treating as paid: who can treat NICs as paid

NIM12113 | Class 1: treating as paid: who can treat NICs as paid

From HM Revenue & Customs · National Insurance Manual

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