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Chapter DANSP25200

Document Cited authorities 2 Cited in Related
Vincent
Published date15 April 2016
Record NumberDANSP25200
CourtHM Revenue & Customs
Regulation 155A(5)(a) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004)

Regulation 155A(5)(a) of the Social Security (Contributions) Regulations 2001 (the Regulations) allows HMRC Officers to decide whether the delay in making payment of primary Class 1 National Insurance contributions (NIC) was

  • neither with the consent or connivance of the primary contributor,
  • nor attributable to any negligence on the part of the primary contributor.

If the delay was not with the consent or connivance of the primary contributor nor attributable to any negligence on the part of the primary contributor, regulation 5 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 (SI 2001 No 769) (the 2001 Regulations) makes provision for primary Class 1 NIC which were either not paid by the due date, to be treated as paid on an earlier date for purposes relating to...

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