DMBM527180 - NICs: Limitation: Remission due to limitation

If the provisions of the Limitation Act 1980 prevent you from collecting any National Insurance debt that is

• Class 1 and Class 1A accounted for on the BROCS system or
• Class 4 accounted for on SA.

you should

• remit the debt Type 10 using the on-line C495 (DMBM745060 onwards) and
• select the revenue loss Type 10 NIC Limitation Act” from the drop down menu.

Partial remission

Usually Type 10 on SA allows you to remit the NIC Class 4 part of the SA debt.

BROCS does not allow you to do the same for NIC Class 1 and Class 1A if there is an associated PAYE charge, Student Loan or related interest outstanding. You have to wait until the rest of the debt is paid.

NIC Class 2

For further information see DMBM525640.

Other National Insurance debts

Remission procedures have not been finalised for you to remit any other NICs debts on NPS. So on IDMS set

• Next Action as ‘Pot Remission’ and the
• Next Action Date of Today plus 12 months.