NIM12200 - Class 1: Personal Liability Notices: contents

  1. NIM12201
    Introduction
  2. NIM12202
    What does HMRC have to prove to issue a PLN?
  3. NIM12203
    Who can be issued with a PLN?
  4. NIM12204
    Neglect
  5. NIM12205
    Fraud
  6. NIM12206
    Phoenixism
  7. NIM12207
    Who conducts PLN enquiries?
  8. NIM12208
    What will HMRC consider before issuing a PLN?
  9. NIM12209
    Apportionment of the unpaid contributions between ‘culpable officers’
  10. NIM12210
    Contents of a PLN
  11. NIM12211
    Payment received following the issue of a PLN
  12. NIM12212
    Rights of appeal
  13. NIM12213
    PLN tribunal decisions