DMBM525330 - Debt and return pursuit: NIC: Class 1A NICs: enforcement

Some content of this manual is being considered for archiving. If there is content you use regularly, please email [email protected] to let us know as soon as possible.

Enforcement

You may use any of the normal methods to enforce payment of Class 1A NICs, and action is taken under the Income Tax provisions.

Limitation Act 1980

DTOs should ensure that enforcement action for both Class 1A and interest is taken within six years of the due date.

Taking enforcement action where the P11D(b) is unsigned

Recovery action can be taken in the normal way where an employer has submitted an unsigned return, but you should make a call to obtain either payment or the employer’s signature prior to enforcement action.

You will also need to consider if any further information is required before enforcement action is taken (see DMBM615000).