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HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published:
Updated:
, see all updates

  1. Contents
  2. NIM01000CO
  3. NIM08000
  4. NIM08803

Earnings Periods: Date of payment of earnings: Payment by automated credit transfer

If the employer pays the employee by automated credit transfer, eg direct into theemployee’s bank or building society, the date of payment is the date of transfer.

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