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HMRC internal manual

Compliance Operational Guidance

From
HM Revenue & Customs
Updated
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Alternative rights of recovery (PAYE directions): primary class 1 NICs: Employment Status & Intermediaries (ES&I) processes: section 8 report – payments made

NIRS2 Calculation support

NICO will only record payment details from a print of NIRS2 Calculation Support.

When you have been notified that the charge has been paid use NIRS2 Calculation Support to update your original calculation to reflect the amount paid and take a print.

At Part 2 of the Section 8 report form tick the ‘Please refer to the attached Calculation Support prints and post the paid NICs to the individual’s account’ box.

Late Paid details

Regulations 4 and 6 SSCR 2001 cover the credit and treatment of payments made late.

NIC&EO must record on the NIRS2 the date Class 1 NICs are paid, as this may affect the individual’s entitlement to benefits.  

Each time you receive or are advised of a payment complete the table at part 2 of the Section 8 report form to include the

  • year for which payment has been received
  • date payment was received
  • amount paid within two years of the end of the second year following the year for which the decision was made
  • amount paid after the end of the second year following the year for which the decision was made.