INS - Recent changes to this manual
Below are details of the amendments that were published on 12
March 2007 (see the
update index for all updates).
| Section | Title and details of update |
| INS8000 | Main Contents – updated. |
| INS8101 | Introduction - rewritten |
| INS8102 | Receiving & registering cases - rewritten |
| INS8103 | Interpretation – updated |
| INS8104 | Insolvencies – updated |
| INS8105 | Files required – rewritten |
| INS8105formc496 | Attachment to INS8105 |
| INS8106 | Other PAYE arrears for the employer working at Enforcement and Insolvency Service (EIS) – updated |
| INS8107 | Regulation 72(5) Condition B: provisions – rewritten to replace previous reference to INS8107 |
| INS8108 | Regulation 81(4) Condition A or B: provisions – rewritten to replace previous reference to INS8108 |
| INS8109 | Authority to make Regulation 72(5) Condition B / Regulation 81(4) A or B directions and Section 8 decisions under NICs Regulation 86(1)(a)(ii) – rewritten to replace previous reference to INS8109 |
| INS8110 | Time limits – updated |
| INS8111 | Application of Regulation 72(5) Condition B / Regulation 81(4) Condition A and B – updated |
| INS8112 | Definition of "knowing" and "wilfully" – new chapter |
| INS8120 | Table of contents – updated |
| INS8121 | Determining the circumstances and who has the ability to pay – updated |
| INS8122 | Cases not suitable for a direction and decision - updated |
| INS8123 | Employer has the ability to pay – rewritten |
| INS8124 | The employer has paid the under-deducted PAYE through Self Assessment – rewritten |
| INS8125 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8126 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8127 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8128 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8129 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8130 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8131 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8132 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8140 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8141 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8142 | Liquidator asks HMRC to withdraw claim and make a direction and decision – rewritten |
| INS8143 | Liquidator pays a dividend before direction and decision position decided – rewritten |
| INS8144 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8145 | County Court proceedings intended for recovery of Regulation 80 tax but employer’s trading and financial situation is unclear – updated |
| INS8201 | General |
| INS8202 | Investigating the PAYE failure |
| INS8203 | Form C500 |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8231 | Codes and ‘Tax due’ - UPDATED |
| INS8232 | Forms P14/P35 - UPDATED |
| INS8232clawbacktest | Attachment to INS8232 |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| INS8234 | Examining the amounts included in a Regulation 80 determination - UPDATED |
| INS8235 | Omissions: potential direction amounts - UPDATED |
| INS8235table | Attachment to INS8235 |
| INS8236 | NIC: omissions of pay from P14 - UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| INS8238 | Amounts recovered in a liquidation - UPDATED |
| INS8239 | Voluntary payments by employees and directors - UPDATED |
| INS8240 | Direction cases: assessed tax liability and interest - UPDATED |
| INS8241 | Summary of actions when making directions: all years - UPDATED |
| INS8241riskmemo | Attachment to INS8241 |
| INS8250 | Withdrawn |
| INS8271 | Withdrawn |
| INS8272 | Withdrawn |
| INS8273 | Withdrawn |
| INS8274 | Liaison arrangements with Personal Enquiry Team - UPDATED |
| INS8275 | Primary and secondary legislation for SA - UPDATED |
| INS8276 | General Overview relating to SA returns - UPDATED |
| INS8277 | Interest considerations under the SA system - UPDATED |
| INS8278 | Withdrawn - UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| INS8301 | Initial action by caseworker – updated |
| INS8301initialreportforwl | Attachment to INS8301 |
| INS8302 | Action by PDU manager where authority is required – re-written |
| INS8303 | Action by Caseworker where authority has been delegated – re-written |
| INS8501 | Action by caseworker – updated |
| INS8502 | Preparing a direction and a decision – re-written |
| INS8502Reg72Direction | Attachment to INS8502 |
| INS8502Reg81Direction | Attachment to INS8502 |
| INS8503 | Action by PDU Manager – re-written |
| INS8504 | Direction not signed – re-written |
| INS8505 | Direction signed – re-written |
| INS8506 | Withdrawn |
| INS8507 | Withdrawn |
| INS8508 | Withdrawn |
| INS8509 | Withdrawn |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)- UPDATED |
| INS8522 | Procedure – UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)RE-WRITTEN |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)– UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)UPDATED |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)– RE-WRITTEN |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)RE-WRITTEN |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8528 | Action by the Risk section (This text has been withheld because of exemptions in the Freedom of Information Act 2000)RE-WRITTEN |
| INS8529 | Advising the DMO responsible for the direction tax – RE-WRITTEN |
| INS8529memo | Attachment to INS8529 |
| INS8529memogapinterest(safe) | Attachment to INS8529 |
| INS8529lettergapinterest(employee) | Attachment to INS8529 |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)– RE-WRITTEN |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)RE-WRITTEN |
| INS8311 | General – re-written |
| INS8312 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8313 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8321 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8322 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8322explanatorynotesReg72B | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8322explanatorynotesReg81B | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8322warning letterReg72B | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8322warning letterReg81B | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8323 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8323warning letter(decd) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8401 | Allowing sufficient time for the representations – updated |
| INS8401reminder letter | Attachment to INS8401 |
| INS8402 | Letter returned undelivered – updated |
| INS8403 | Employee dies – updated |
| INS8404 | Dealing with representations – updated |
| INS8404memo (S9A request) | Attachment to INS8404 |
| INS8405 | Withdrawn |
| INS8411 | General – updated |
| INS8412 | Representations 1 – updated |
| INS8413 | Representations 2 – updated |
| INS8414 | Notes – updated |
| INS8415 | Action after representatives considered - updated |
| INS8416 | (This text has been withheld because of exemptions in the Freedom of Information Act 2000) |
| INS8540 | Withdrawn |
| INS8541 | Withdrawn |
| INS8542 | Withdrawn |
| INS8543 | Withdrawn |
| INS8544 | Withdrawn |
| INS8700 | Primary Class 1 National Insurance Contributions – NEW CHAPTER |
| INS8701 | Primary Class 1 NICs: Background – NEW CHAPTER |
| INS8702 | General – NEW CHAPTER |
| INS8703 | Overview – NEW CHAPTER |
| INS8704 | Earnings – NEW CHAPTER |
| INS8705 | Expenses and allowances – NEW CHAPTER |
| INS8706 | Avoidance schemes – NEW CHAPTER |
| INS8707 | Considering negligence – NEW CHAPTER |
| INS8708 | ‘Deeming’ and ‘Treating as paid’ – NEW CHAPTER |
| INS8709 | When payments cannot be treated as paid – NEW CHAPTER |
| INS8710 | Regulation 86 Provisions: When employees become responsible for paying their own primary NICs – NEW CHAPTER |
| INS8711 | Decisions under Section 8(1)(c) Social Security Contributions (Transfer of Functions) Act 1999 – NEW CHAPTER |
| INS8720 | Primary Class 1 NICs: Directors – NEW CHAPTER |
| INS8721 | Employed earners legislation – NEW CHAPTER |
| INS8722 | Definition of a director – NEW CHAPTER |
| INS8723 | Definition of a director: Regulation 8 SSCR 2001 – NEW CHAPTER |
| INS8724 | Annual earnings period – NEW CHAPTER |
| INS8725 | Fees, dividends and loan accounts – NEW CHAPTER |
| INS8740 | Primary Class 1 NICs: PAYE Directions Unit Processes – NEW CHAPTER |
| INS8741 | Process overview – NEW CHAPTER |
| INS8742 | Initial Review – Limitation and the collection of NICs – NEW CHAPTER |
| (This text has been withheld because of exemptions in the Freedom of Information Act 2000) | (This text has been withheld because of exemptions in the Freedom of Information Act 2000)– NEW CHAPTER |
| INS8744 | Initial Review – Calculating NICs and interest – NEW CHAPTER |
| INS8745 | Decision and Notice of Decision – NEW CHAPTER |
| INS8745NoticeofDecision | Attachment to INS8745 |
| INS8746 | Accounting for NICs – General – NEW CHAPTER |
| INS8747 | Accounting for NICs – NEW CHAPTER |
| INS8748 | Accounting for NICs – Notification to DMO – NEW CHAPTER |
| INS8748DMOinstructions | Attachment to INS8748 |
| INS8749 | Section 8 Report – Overview – NEW CHAPTER |
| INS8749Section8report | Attachment to INS8749 |
| INS8749Section8reportguidance | Attachment to INS8749 |
| INS8750 | Completing the Section 8 Report form – ‘Decision Made’ – NEW CHAPTER |
| INS8751 | Section 8 Report – Decision Status Changes – NEW CHAPTER |
| INS8752 | Section 8 Report – Payments Made – NEW CHAPTER |
| INS8753 | Varying a Decision – NEW CHAPTER |
| INS8780 | Primary Class 1 NICs: Appeals – NEW CHAPTER |
| INS8781 | Overview – NEW CHAPTER |
| INS8782 | Processing an appeal – NEW CHAPTER |
| INS8783 | Action where appeal settled – NEW CHAPTER |
| INS8784 | Preparation for a Commissioners hearing – NEW CHAPTER |
| INS8785 | Outcome of Commissioners hearing – NEW CHAPTER |
| INS8800 | Regulation 72(5) Condition B / Regulation 81(4) Condition A or B: Appeals Process - Main Contents - NEW CHAPTER |
| INS8801 | General - NEW CHAPTER |
| INS8802 | Time limit for appeals - NEW CHAPTER |
| INS8803 | Action by caseworker on receipt of appeal - NEW CHAPTER |
| INS8804 | Action to be taken by Caseworker when appeal criteria met – NEW CHAPTER |
| INS8805 | Cases that cannot be resolved by Caseworker – NEW CHAPTER |
| INS8806 | Preparing a submission to the PDU Senior Officer – NEW CHAPTER |
| INS8807 | Action by the PDU Senior Officer on receipt of the appeal – NEW CHAPTER |
| INS8808 | How an appeal might be settled – NEW CHAPTER |
| INS8809 | The Commissioners – NEW CHAPTER |
| INS8901 | Completed form C500 – amended |
| INS8901C500 | Attachment to INS8901 |
| INS8902 | Completed form C505 - withdrawn |
