With effect from 28 November 2016, HMRC has the power to recover from a director of a company an NIC debt owed as a result of the incorrect operation by the company of the rules for travel expenses for workers engaged through an employment intermediary where the worker is under supervision, direction or control (or there is a right to exercise those powers) as to the manner in which he or she works.

Unpaid NICs may be recovered from a director where there is a ‘relevant contributions debt’, which arises where:

a necessary payment has not been made as a result of the provision of a fraudulent document;

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