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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Debt and return pursuit: PAYE recovery and associated processes: Regulation 72 (5) directions: Working the case: National Insurance Contributions

PAYE R 72(5) Condition A only applies to PAYE tax underpaid and not National Insurance Contributions (NICs).

If an underdeduction of tax arises because insufficient gross pay was reported (or no pay reported) on the employer’s return(s), there may also be additional Class 1 NICs due.

In cases where you establish that additional NICs are due you should:

  • contact PT Operations NICEO and advise them by memo how much NICs remain unpaid
  • advise the employer that NICs are due and payment is required
  • continue to issue the refusal or direction notice for the tax.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)