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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: age exemption certificates

If an age exemption certificate is produced by the employer you should

  • check the certificate is for the correct employee and
  • that the employer has paid secondary NICs.

Where the employer is treating the employee as age exempt but no certificate is held you should

  • note the employee’s name, address and NI number and
  • check the details back at the office on NIRS2.

Where the employee is age exempt

  • take no further action with the employer but
  • arrange with Class 1 (Individuals) Caseworker Section at NIC&EO, Longbenton for the employee to receive an application for an age exemption certificate.

Where the employee is not age exempt

  • do not disclose any date of birth or other personal details
  • advise the employer how to make any necessary open year adjustment and where appropriate
  • seek recovery for closed years.