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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
, see all updates

Alternative rights of recovery (PAYE directions): primary class 1 NICs: specialist employer compliance processes: accounting for primary class 1 NIC - general

Once the Notice of Decision has been issued and the appeal period passed you should

  • arrange for the NIC to be brought into charge (see COG932640)
  • make a note on SA on settlement of the case (details of tax only)
  • arrange for the NIRS2 record for the individual to be updated (see COG932660 onwards).

Where payment is not received see COG932640.

COG932710 onwards provides guidance on handling an appeal against a Notice of Decision.