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NIM12210 | NICs Personal Liability Notices: contents of a PLN

From HM Revenue & Customs · National Insurance Manual

Section 121C of the Social Security Administration Act 1992 (SSAA 1992)

Under the terms of the above legislation, a Personal Liability Notice (PLN) will:

  • specify the amount of NICs that have not been paid, plus any interest and penalties chargeable on these contributions

  • require the individual to pay that amount, plus statutory interest at the prescribed rate and which runs from the date the notice is issued

  • where there is one culpable officer, that individual will be required to pay the full amount of the company NICs debt

Where there is more than one culpable officer, the PLN will specify the proportion of the total amount that is due from each individual officer, having taken into account the culpability of each individual officer.