Chapter NIM24524
| Published date | 11 April 2016 |
| Record Number | NIM24524 |
HMRC will not seek to enforce liabilities for previous tax years but will offer the opportunity for partners to make voluntary payments of Class 2 and 4 NICs in order to secure contributory benefit entitlements. They must pay both Class 2 arrears and any associated Class 4 NICs, if their profits over the...
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