Class 1 NICs: reporting NICs in RTI: correction of errors
Social Security (Contributions) Regulations 2001, Schedule 4 paragraph 21E and 21F
Where an employer discovers an error in the calculation and/or reporting of NICs under RTI, the action they must take depends on whether it is:
- In year - see NIM11531
- End of tax year (but before 20 April) - see NIM11531
- Closed tax year, after 20 April - see NIM11533.