Class 1: Treating as paid: Negligence established: New information provided: Change of opinion
NIM12126 provides details of the information that must be included when giving an opinion that negligence has occurred. In response to the issue of your opinion, the employee may provide new information to support a claim that they were not negligent. You should consider the new information in conjunction with all of the other information already held.
If the additional information leads you to conclude that the failure to pay primary Class 1 NICs was not due to negligence on the part of the employee, you should write to the employee and advise that
- You have reviewed the new information and reconsidered your opinion to take account of all information now held.
- You have concluded that the failure to pay primary Class 1 NICs was not due to negligence on their part.
- The unpaid primary Class 1 NICs will be treated as paid and recorded as such on their NI account.
The unpaid primary NICs should then be recorded on the NI account with a status of ”treated as paid”. In some cases, the relevant Class 1 NICs may already be recorded on the NI account with a status of “paid”. If so, the NICs that are erroneously shown as paid must be removed from the NI account and replaced with primary only NICs with the correct status of “treated as paid”. NIM12119 provides further information on removing NICs from the NI account.