Class 1: Personal Liability Notices: PLN issued: Payment Received
In cases where a Personal Liability Notice is issued the outstanding National Insurance Contributions remain a company liability.
If a culpable officer issued with a Personal Liability Notice pays all or part of the amount specified in the Notice then the company’s overall liability to HMRC is reduced by the amount paid.
If the company or the liquidator pays some or all of the outstanding National Insurance Contributions included in a Personal Liability Notice, then the amount due under the Notice will be reduced accordingly. An amended Personal Liability Notice will be issued if appropriate.