DMBM616200 - CCP Particulars: Class 1/1A NIC and associated interest

Class 1 NIC

Use this example for Class 1 NIC where a Section 8 decision has been made, or where Class 1 NIC has not been accounted for on BROCS.

Particulars of claim

The claim in this action is for [insert total of all liabilities, including interest to date of issue], as shown below

Under Paragraph 10 of Schedule 4 to the Social Security (Contributions) Regulations 2001, Class 1 National Insurance Contributions in the sum of £ [amount] are due to the claimant from the defendant company.

Interest is due from the defendant company under Paragraph 17 of Schedule 4 to the Social Security (Contributions) Regulations 2001. Total interest of £[insert amount] is claimed to [insert date of claim] and interest continues to accrue at a daily rate of £[insert amount] until payment.

The claimants reserve the right to charge interest from judgment to the date of payment and to take further proceedings if necessary to recover such interest.

Class 1A NIC

Use this example for Class 1A NIC.

Particulars of claim

Under Regulation 71 of the Social Security (Contributions) Regulations 2001 Class 1 National Insurance Contributions in the sum of £ [insert amount] are due to the claimant from the defendant company.

Interest is due from the defendant company to the claimant under Regulation 76 of the Social Security (Contributions) Regulations 2001. Total interest of £[insert amount] is claimed to [insert date of claim] and interest continues to accrue at a daily rate of £[insert amount] until payment.

The claimants reserve the right to charge interest from judgment to the date of payment and to take further proceedings if necessary to recover such interest.