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  1. Home
HMRC internal manual

Compliance Operational Guidance

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
9 May 2024 - See all updates
  1. Back to contents
  2. COG900000
  3. COG900200
  4. COG931000
  5. COG932400

COG932570 - Alternative rights of recovery (PAYE directions): primary class 1 NICs: PAYE Directions Team processes: contents

  1. COG932580
    Process overview
  2. COG932590
    Initial review � limitation and the collection of NICs
  3. COG932600
    Initial review � allocation of NICs paid by the employer
  4. COG932610
    Initial review � calculating primary class 1 NICs and interest
  5. COG932620
    Decision and notice of decision
  6. COG932630
    Accounting for primary class 1 NIC - general
  7. COG932640
    Accounting for class 1 NICs
  8. COG932650
    Accounting for NICs � notification to DM
  9. COG932660
    Section 8 report - overview
  10. COG932670
    Completing the section 8 report form � ‘decision made�
  11. COG932680
    Section 8 report � decision status change
  12. COG932690
    Section 8 report � payments made
  13. COG932700
    Varying a decision
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