NIC Class 1 or 1A arise from an underpayment on the Employer's End of Year Return, form P35 (or P11D(b)). Occasionally you will receive NIC cases from outside the BROCS/IDMS system.

If the debtor disputes the NIC Class 1 liability, proceed as follows.

Section 8 Transfer of Functions Act 1999 decision already made

Once a decision has been made under Section 8 Transfer of Functions Act 1999 (ToFA99/S8) the NICs are payable. A certificate of debt under Section 118 Social Security Administration Act 1992 (SSAA92/S118) provides conclusive evidence of debt, therefore

provide the certificate of debt and any evidence of the Section 8 decision (if you have a copy)

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