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HMRC internal manual

National Insurance Manual

Class 1: Deeming: Status of deemed NICs -

NIM12103 defines deeming and explains that it refers toClass 1 NICs that you are satisfied IR has received. It also explains why the NICs shouldbe recorded as deemed, rather than as paid.

This means that deemed NICs carry the same status as normal paid NICs. This includes theright to refund in whole or in part if it is established that they were erroneously paidor if they contribute to an overall NICs overpayment.

Deemed NICs should also be given the same status as fully paid NICs in any review ofoverall NICs liability. For example, if payment of some NICs has been deferred, deemedNICs should be included in the same way as any other paid NICs when reviewing overallliability to see if any further payment is required.