INS8236 - Further action when a direction seems appropriate: NIC: omissions of pay from P14

Column 18 should be completed where you have solid evidence of relevant payments being paid to the director but which have not been returned on forms P14. Solid evidence may be provided by

• company accounts
• the Statement of Affairs
• the taxpayer or his agent
• the company agent or liquidators.

The column may be left blank if

• relevant payments are estimated
• form P14 details are missing (INS8232).

To complete Column 18 enter the amount of NIC that remains unpaid.

The information will be used later to advise the National Insurance colleagues in Newcastle of pay omissions so that they may

• examine the NIC position

and, if appropriate

• recover any missing NICs from the company or the director.

Please see INS8741 onwards for instructions on recovery of unpaid NIC.