COG908098 - Supporting Guidance: employer compliance: guidance by subject: settlement: posting (allocating) contributions to an employee’s NI account - contributions ‘paid’
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Many Employer Compliance settlements are
- paid in full at the time of conclusion, or have
- secured a ‘specific’ payment of NICs in order to protect HMRC’s recovery position and to avoid taking protective action (COG915225).
Where this is the case you should make a prominent note on the ECR 304 (COG908104).