Class 1: Treating as paid: Negligence established: New information provided: No 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 does not change your original opinion, 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.
- It is still your opinion that the failure to pay primary Class 1 NICs was due to negligence on their part - restate the reasons for your opinion and advise why the new information does not change that opinion.
- The unpaid primary Class 1 NICs cannot be treated as paid and cannot therefore be recorded on their NI account.
If the employee still disputes your opinion a formal decision should be issued (see NIM12132).
If the employee does not dispute your opinion you will need to consider whether there are any unpaid Class 1 NICs already recorded as paid. If so, any NICs that are erroneously shown as paid must be removed from the NI account. NIM12119 provides further information on removing NICs from the NI account.