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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
, see all updates

NICs avoidance: Personal Tax Customer Product and Process roles and responsibilities

PTCPP is responsible for PAYE, Self Assessment, and NICs products and processes, together with income tax in relation to employees and pensioners, so they

  • deliver Ministers’ policy objectives
  • can be operated efficiently by HMRC, and
  • support voluntary compliance by customers.

PTCPP’s NI Product and Process owner’s responsibilities include

  • monitoring the effectiveness of measures to address the NICs gap
  • devising, agreeing, and overseeing delivery of NICs strategy
  • overseeing key risks and issues affecting the end to end NICs process.

For details about the Product and Process Owner’s responsibilities in relation to avoidance, see AHP5300.

Provision of technical advice

If, when working avoidance cases, you require advice about arguments that can be used to attack arrangements which seek to avoid NICs liability, then you should firstly consult the Technical Lead (TL). (This content has been withheld because of exemptions in the Freedom of Information Act 2000) AHP5500(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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

Some avoidance arrangements seek to avoid both PAYE income tax and Class 1 NICs because they consider that payments or benefits provided are not from the employment and so are not earnings under

  • section 62 of ITEPA 2003 (see ), and
  • section 3(1)(a) of the SSCBA 1992 (see NIM02010).

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