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HMRC internal manual

Compliance Operational Guidance

Supporting Guidance: employer compliance: guidance by subject: settlement: direction under regulation 72F: Compliance Revenue claiming

The only Compliance Revenue you can claim at the settlement stage is the actual amount recoverable from the employer/contractor.

Any amounts of tax, Class 2 NIC and/or Class 4 NIC already paid and accounted for must not be claimed again as this will be double counting of money already held by the exchequer (COG915660 - Status).

In the example at COG915335 - Regulation 72F Settlement Process, Class 2 and Class 4 NIC totalling £1250 has been treated as paid on account of primary Class 1 NIC due before arriving at the gross liability of £30000. An amount of £5000 has been directed as the individual has self-assessed and paid tax on the relevant payment. The amount of Compliance Revenue claimable on (This content has been withheld because of exemptions in the Freedom of Information Act 2000) is therefore £26750.