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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: liaison: national insurance contributions office (NICO)

Liaison with NICO may be appropriate following a compliance check. For example:

  • updates to NIRS2 (to allocate Class 1 Contributions) see COG908102
  • refunds group
  • notifying Class 2 registration failures see COG915670.