NIM18130 - Class 1B NICs : Liability : Underpayments

Class 1B NICs must be paid by 19th October in the tax year following the tax year to which the PSA applies.

If the Class 1B NICs liability is not paid by that date the Collector of Taxes will enforce payment using the normal mechanisms.

They will use the same avenues of recovery which are open to them for tax purposes.

This includes the charging of interest and taking legal proceedings.