Recovering underpayments of NICs from your employees – Errors made in good faith

A number of employers have asked for further clarification about “Errors made in good faith” and in response to those requests we have published some further information and examples. Guidance contained in the CWG2 - Employer Further Guide to PAYE and NICs and Helpbook E13 – Day-to-day payroll, will be amended accordingly from April 2007.