The National Insurance Contributions & Employer Office (NICEO) (see ¶12000) will usually consider any categorisation question whenever an individual applies for Class 2 registration. Difficulties can arise where the individual’s status is not clear-cut, since NICEO must then make enquiry in an attempt to establish the facts of the employment relationship in question in order to determine the correct class of contribution. Such enquiries provide NICEO with the opportunity to recategorise as employees other contributors in a similar relationship to the alleged employer.
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