Chapter NIM12115

Published date11 April 2016
Record NumberNIM12115
CourtHM Revenue & Customs
Regulation 60, Social Security (Contributions) Regulations 2001

NIM12111 explains that the above regulation can be used to allow unpaid primary Class 1 NICs to be treated as paid for the purpose of entitlement to contributory benefit. However, the NICs cannot be treated as paid where it is established that the failure to pay was

  • due to the consent or connivance of the employee; or
  • attributable to any negligence on the part of the employee.

Something done with the consent or connivance of someone normally means something done with their agreement or permission, either explicit or implicit. Where the failure to...

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