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HMRC internal manual

National Insurance Manual

NICs avoidance: investigating avoidance: introduction

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) AHP6000(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

In addition to that guidance, this part of the National Insurance Manual provides specific NICs guidance that you should be aware of when investigating cases that include NICs avoidance. It covers

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