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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): further action when a direction seems appropriate: NIC - omissions of pay

Where you have solid evidence of relevant payments being paid to the director but which have not been returned, you should enter the amount of primary Class 1 NIC that remains unpaid in Column 18. Solid evidence may be provided by

  • company accounts
  • the Statement of Affairs
  • the taxpayer or his agent
  • the company agent or liquidators.


  • relevant payments are estimated or
  • form P14/Full Payment Submission details are missing (COG931600 and COG931610)

complete Column 18 with the estimated amount of primary Class 1 NIC that remains unpaid, indicating that this is an estimate.

Note: The information may be used later to advise NIC&EO of pay omissions so that they may

  • examine the NIC position

and, if appropriate

  • recover any missing NICs from the company or the director.

Please see COG932580 onwards for instructions on recovery of unpaid NIC.