HMRC internal manual

Compliance Operational Guidance

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).