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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: commencing the compliance check: deferment of NIC

A deferment of NIC certificate for any employee is only valid for one deduction year.

If the employer is unable to produce a valid certificate you should

  • establish whether deferment is due by either a check on NIRS2 or contacting Deferment Section at NIC&EO.

If deferment is due you should

  • arrange for an up to date certificate to be sent to the employer.

If deferment is not due you should

  • advise the employer how to make any necessary open year adjustment and where appropriate
  • calculate and collect any Class 1 liability not met.