The collection and recovery provisions for Class 1, Class 1A and Class 1B contributions are set out in Contributions Regulations, Sch. 4,which is derived from the Income Tax (PAYE) Regulations (SI 2003/2682), modified where necessary to suit the different characteristics of NICs and updated as income tax provisions have changed (for example to reflect the introduction of the managed service company (‘MSC’) legislation) Contributions Regulations, Sch. 4A was introduced with effect from April 2012 to extend RTI provisions to Class1 contributions.

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