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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Earnings Periods: Regular additional payment made later

Regulation 7, SS(C)R 2001

If an employer makes a regular additional payment outside the earnings period in whichit would normally fall, treat it as belonging to its normal earnings period, except whenthis is in a different tax year (See NIM08720). The employermust revise any NICs already paid on the other earnings, see NIM08700et seq.