Accelerated payments

Assessment

– see Assessments

Civil penalties

– see Penalties

Class 1 contributions

Court proceedings

Failure to pay contributions

Generally

Class 1A contributions

Court proceedings

Failure to pay contributions

Generally

Class 1B contributions

Court proceedings

Failure to pay contributions

Generally

Class 2 contributions

Generally

Pre-2015–16

Class 3 and 3A contributions

Class 4 contributions

Discretion whether to assess

Follower notices

Fraud

General Anti-Abuse Rule (GAAR)

General comments

Generally

Human rights

– see Human rights

Joint and several liability

Large business tax compliance

Money laundering

Other offences

Penalties for enablers of defeated NIC avoidance

Procedures for collecting unpaid contributions

Professional conduct

Records

Revenue and Customs and Prosecutions Office

Serial tax avoiders regime

Splitting print supplies to avoid VAT

Time limits for collecting contributions