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HMRC internal manual

Compliance Operational Guidance

Alternative rights of recovery (PAYE directions): primary class 1 NICs: Directions Team processes: accounting for NICs – notification to DM


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 DM after 35 days.  


On receipt of the IDMS charge for ‘Section 8 Class 1 Employee only NIC’ DM 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. If it transpires that the NIC debt has not been linked with the SA debt, caseworkers should provide DM with details of the charge references that should be pursued together.