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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: NICs: limitation: effect of limitation on Time to Pay

The Limitation Act 1980 does not absolve the debtor from National Insurance debt that is due and payable.

If the debtor accepts the debt and asks for time to pay debt technical offices should

  • include National Insurance liabilities over six years old in any arrangement and
  • satisfy the oldest National Insurance liabilities first.

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