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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Supporting Guidance: employer compliance: guidance by subject: class 1 NICs, time limits for paying class 1 NICs: late paid class 1 NICs

NIM03005 explains the difference between

  • paid contributions
  • late paid contributions, and
  • extra late paid contributions

and when they count towards benefits payable (COG908095)

In cases where you have established that contributions were paid late you should notify NIC&EO (COG908102) by

  • indicating late paid contributions with ‘L’, and
  • extra late paid contributions with ‘LX’.

You should also remain aware of the reasons for the late paid contributions (NIM12115/NIM12116) and follow the relevant guidance.