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HMRC internal manual

Self Assessment Manual

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HM Revenue & Customs
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Manage work: work management: W061 Class 2 NICS and Marriage updates

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Event

A work item is created where:-

1.         Updates from SA to PAYE with information regarding Class 2 NIC’s has been rejected because the NINO, UTR and Surname held on SA cannot match to a record on PAYE.

2.         Updates from SA to PAYE with information regarding the Class 2 NIC’s amount has been rejected because PAYE cannot:-

            a.         Find Class 2 NIC’s charge to set the payment reported by SA against

            b.         Find the Class 2 NIC charge that SA are telling them to remit

            c.         Find a remitted charge SA are telling them to un-remit

            d.         Unset the Class 2 NIC’s ‘Under Small Profit Threshold signal’ where it is not held on the PAYE record

            e.         Reduce the Class 2 NIC’s amount where they do not hold a Class 2 NIC charge

3.         Updates relating to the Class 2 NIC’s amount from PAYE to SA have been rejected because:-

            a. Create Return Charge or Create Return Charge for Enquiry has been used and this needs to be reviewed to see if the customer should be told of a different amount of Class 2 NIC’s to pay

            b. An update to the Class 2 NIC’s amount due has been sent from PAYE to SA and the update is outside the 9 month correction window.  This includes Voluntary Payment cases where the customer has asked to pay voluntarily but has not paid, or has only partly paid, the amount due by the due date, and the return was received more than 9 months before a scan is run to reduce the Class 2 NIC’s amount to the amount paid.

4.         The scan run after 31st January payment date to remove voluntary Class 2 amounts unpaid for

  •      Customers who filed their return outside the 9 month correction window

              And

  •      Customers for whom a Create Return Charge has been done as no return is expected

5.         Updates relating to Marriage Allowance where:-

            a.         Create Return Charge or Create Return Charge for Enquiry has been used and this needs to be reviewed for a digital claim to   Married Allowance

            b.         A Married Allowance claim is made by the customer outside the 9 month correction window

Allocation of responsibility

The work item is allocated to the office with processing responsibility for the taxpayer. Within that office the item will be worked by an officer with the user role of Clerical Processing Officer.

Frequency of review

This list should be reviewed as directed

Updating details

Until the work item is cleared Work Management updates the following details held on the work item immediately the corresponding entry is updated on the taxpayer record

  • Taxpayer name
  • NINO
  • Employer reference (EMPREF) or Schedule   register number

Action to take on the work item

Advice on the action to take to clear the work item is available as a standard process description

Deletion of work item

The work item should be deleted manually