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HMRC internal manual

Compliance Operational Guidance

HM Revenue & Customs
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Alternative rights of recovery (PAYE directions): primary class 1 NICs: specialist employer compliance processes: accounting for NICs – notification to DMB


Although the SAFE Team/nominee will bring the primary Class 1 NICs due into charge (see COG932640) they are not responsible for requesting payment from the individual and will refer any amount unpaid to DMB after 35 days.  


On receipt of the IDMS charge for ‘Section 8 Class 1 Employee only NIC’ DMB will link the NIC debt with the SA debt that has been created as a result of the associated direction and take action to recover the full amount from the individual, in accordance with the instructions provided by the originating Specialist Employer Compliance Team (see COG932280).