Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Debt and return pursuit: NIC: Class 1A NICs: enforcement


You may use any of the normal methods to enforce payment of Class 1A NICs, and action is taken under the Income Tax provisions.

Limitation Act 1980

DTOs should ensure that enforcement action for both Class 1A and interest is taken within six years of the due date.

Taking enforcement action where the P11D(b) is unsigned

Recovery action can be taken in the normal way where an employer has submitted an unsigned return, but you should make a call to obtain either payment or the employer’s signature prior to enforcement action.

You will also need to consider if any further information is required before enforcement action is taken (see DMBM615000).