NIM17610 - Class 1A National
Insurance contributions: Collection and reporting: Legislation
The NIM provides advice about NIC liability, not collection and
reporting. However, listed below are some legislative references
which cover the collection and reporting provisions for Class 1A
NICs. They are all within the SS(C)R 2001.
- Regulation 70 – payment of Class 1A
- Regulation 71 – due date for payment
of Class 1A NICs.
- Regulation 72 – Person liable to pay
and make a return of Class 1A NICs on succession to business.
- Regulation 73 – States when an
employer should pay Class 1A NICs and make a Class 1A return (form
P11D(b)) on cessation of business.
- Regulations 74 and 75 – Issue of
notice when an employer has failed to pay Class 1A NICs.
- Regulation 76 – Interest on overdue
Class 1A NICs. See DMBM400000 for guidance.
- Regulation 79 – Remission of
interest on Class 1A NICs. See DMBM405000 for guidance.
- Regulation 80 – Lists what must be
included in the Class 1A return. HMRC provides form P11D(b) for
- Regulations 81 and 82 – Provisions
about penalties for failure to make returns and incorrect returns.
See ECH21041 and ECH21026 for guidance.