DMBM527180 - NICs: Limitation: Remission due to limitation

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

• Class 1 accounted for on the BROCS system
• Class 4 accounted for on SA or IRIS

you should

• remit Class 10 using an on-line C495 and
• select “Class 10 NIC Limitation Act” from the drop down menu of remission classes on the C495.

Partial remission

Class 4 accounted for on SA or IRIS can be partially remitted before the whole of the debt has been paid.

Class 1 and Class 1A accounted for on BROCS cannot be partially remitted until the remainder of the debt is paid.

Class 2

See DMBM525640 for further information.

Other National Insurance debts

Remission procedures have not been finalised for DMOs to remit any other NICs debts that are accounted for on NIRS2, and so you should continue to stockpile these cases.