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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

National Insurance Manual

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
13 May 2025 - See all updates
  1. Back to contents
  2. NIM01000CO
  3. NIM12100

NIM12110 - Class 1: treating as paid: contents

  1. NIM12111
    Class 1: Treating as paid: Definition
  2. NIM12112
    Class 1: Treating as paid: When NICs can be treated as paid
  3. NIM12113
    Class 1: Treating as paid: Who can treat NICs as paid
  4. NIM12114
    Class 1: Treating as paid: Status of treated as paid NICs
  5. NIM12115
    Class 1: Treating as paid: When NICs cannot be treated as paid: Consent or connivance
  6. NIM12116
    Class 1: Treating as paid: When NICs cannot be treated as paid: Negligence
  7. NIM12117
    Class 1: Treating as paid: Considering negligence
  8. NIM12118
    Class 1: Treating as paid: Negligence not established
  9. NIM12119
    Class 1: Treating as paid: Removing NICs from the NI record
  10. NIM12126
    Class 1: Treating as paid: Negligence established: Issuing an opinion
  11. NIM12127
    Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee
  12. NIM12128
    Class 1: Treating as paid: Negligence established: Opinion is not disputed
  13. NIM12129
    Class 1: Treating as paid: Negligence established: Payment received
  14. NIM12130
    Class 1: Treating as paid: Negligence established: New information provided: Change of opinion
  15. NIM12131
    Class 1: Treating as paid: Negligence established: New information provided: No change of opinion
  16. NIM12132
    Class 1: Treating as paid: Negligence established: Formal decisions
  17. NIM12133
    Class 1: Treating as paid: Negligence established: Transfer of primary liability to employee
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