ECH3518 - ECUM Duties: NIC Decisions and Protective Claims
The ECUM should assume responsibility within the Area for the control and issue of all
- NICs Decisions under
- Section 8 of the Social Security (Transfer of Functions) Act 1999, in England and Wales or
- Article 7 OF THE Social Security Contributions (Transfer of Functions etc.) (Northern Ireland) Order 1999
- Protective Claims
- The ECUM should ensure that there are adequate controls in place to ensure that NICs debts are protected before becoming time barred due to the Limitations Act 1980.
- A request for a Protective Claim must be made no later than 2 months before the date on which the earliest identified NICs debt will become time barred. ( ECH22131)
- Where the time barred deadline is imminent the referral stencil should be prominently noted in red ink “Protect by (insert time barred date).
- The ECUM should maintain an Establishment File of all NICs Decisions and Protective Claims. The Establishment File must record
- The employer’s name and reference number
- The year(s) to which the debt relates
- The amount of NICs due per year
- The month and year in which the payment giving rise to the NICs debt was made
- The date(s) the NICs Decision(s) was (were) made (if any)
- The date(s) the NICs Decision(s) was (were) appealed (if any)
- The date(s) the NICs Decision(s) was (were) paid (if any)
- The date(s) the debt was referred for Protective Claim action (if any)
