The purpose of NICs liability work is to establish the correct
liability of employees, employers and the self-employed for
National Insurance contribution purposes. Within this context it is
important to ensure that potential benefit implications are
considered as well as ensuring that the National Insurance Fund
(NIF) is protected.
Each local compliance team has a designated technical officer
who is the first port of call for any help needed with NICs
liability work.
Where the local technical officer requires further assistance
they can contact the PAYE SA NICS (PSN) Technical team at
Longbenton, Newcastle. All written submissions must be in the
format set out in the Administration Manual (ADM 6.109; see Memo
SCS122/02).
