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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

Class 1: Deeming: Who can deem NICs -

The authority to record NICs as deemed must always be provided by at least a band Dofficer.

In cases where the investigating officer is band D or above, that officer must obtainauthority from their immediate manager before NICs can be deemed.

A record of the authority must be maintained for Audit purposes.