Chapter DANSP25300
Published date | 15 April 2016 |
Record Number | DANSP25300 |
Court | HM Revenue & Customs |
Regulation 155A(5)(b) of the Social Security (Contributions) Regulations 2001 (SI 2001 No 1004) (the Regulations) allows HMRC Officers to decide whether, in the case of a contribution paid by or in respect of a person after the due date, the failure to pay the contribution before that time was attributable to ignorance or error on the part of that person or the person making the payment and, if so, whether that ignorance or error was due to the failure on the part of the such person to exercise due care and diligence. If the failure to pay by the due date was
- attributable to ignorance or error on the part of the person making the payment; and
- the ignorance or error was not due to any failure on the part of the person to exercise due care and diligence
regulation 6 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 the National Insurance contributions (NIC) to be treated as paid on such earlier date as the officers considers appropriate.
Such decisions don’t apply to Class...
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