HMRC internal manual

National Insurance Manual

NIM60200 - NICs avoidance: investigating avoidance: protecting debts

NICs decisions do not protect NICs debts or the interest due on those NICs - see NIM60050.

If a decision has not been issued but the NICs and or interest debt is nearly 6 years old and is not a Scottish debt, protect the debt urgently so that HMRC is not time-barred from using civil proceedings to recover the debt. HMRC is not required to issue a decision before submitting a protective claim to the Courts.

For guidance about protecting NICs debts and interest due on the unpaid NICs see DMBM527110, DANSP14100, and DANSP15800.