NIM60001 - NICs avoidance: investigating avoidance: introduction

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The following parts of the National Insurance Manual provide specific NICs guidance that you should be aware of when investigating cases that include NICs avoidance covering:

• decisions issued under section 8 of the SSC(ToF)A 1999, see NIM60050
• protecting NICs debts, see NIM60200, and
• gathering facts, see NIM60400.