With effect from 6 April 2020, the method and process for reporting and paying Class 1A NICs depends upon the nature of the liability: Class 1A on benefits in kind are paid and reported through the P11D(b) process, whereas Class 1A NICs on termination payments and sporting testimonials are reported and paid through Real Time Information (RTI) (see also CWG5). There is further complication where benefits are being payrolled.

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