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.