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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: employer operates NIC contracted out rate

If the employer is unable to produce the contracting out certificate, when required, you should

  • check the position with the NI Services to the Pension Industry (NISPI) team at NIC&EO, Longbenton.

If it is found that the employer has incorrectly used the contracted out rates you should

  • give advice for the future
  • explain how to make any necessary open year adjustment, and where appropriate
  • seek recovery for closed years.