NIM12105 - Class 1: Deeming: Status of deemed NICs -

NIM12103 defines deeming and explains that it refers to Class 1 NICs that you are satisfied HMRC has received. It also explains why the NICs should be recorded as deemed, rather than as paid.

This means that deemed NICs carry the same status as normal paid NICs. This includes the right to refund in whole or in part if it is established that they were erroneously paid or 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, deemed NICs should be included in the same way as any other paid NICs when reviewing overall liability to see if any further payment is required.