NIM18130 - Class 1B NICs: Liability: Underpayments

Paragraph 17 of Part III of Schedule 4 to the Social Security Contributions Regulations 2001 (SSCR 2001) (SI 2001 No 1004)

Where an underpayment is identified and if the Class 1B NICs liability is not paid by the due date, HMRC will enforce payment using the normal mechanisms.

HMRC will use the same avenues of recovery which are open to them for tax purposes.

This includes the charging of interest, under Paragraph 17 of Part III of Schedule 4 to SSCR 2001, and taking legal proceedings.