– see also Collection of contributions; PAYE

Class 1 contributions

Cheque, by

Commentary – Tax Reporter ¶1041-425
HMRC Guidance – CISR76020

Construction industry scheme

Commentary – Tax Reporter ¶1041-425
HMRC Guidance – CISR76020

Deduction where insufficient earnings

Commentary – Tax Reporter ¶1041-325

Electronic payment

Commentary – Tax Reporter ¶1041-425
HMRC Guidance – CISR76020

Employees paying secondary contributions

Commentary – Tax Reporter ¶1041-375

Employer liability and right of deduction

Commentary – Tax Reporter ¶1041-300
Case Law – Netherlane Ltd v York (HMIT) ; Westek Ltd v. R & C Commrs

Errors

Commentary – Tax Reporter ¶1041-350

Expatriates on UK payrolls

Commentary – Tax Reporter ¶1041-625
HMRC Guidance – PAYE82003 ; PAYE82004

Intermediate employers outside IR35

Commentary – Tax Reporter ¶1041-600

IR35 (personal service companies)

Commentary – Tax Reporter ¶1041-575

Managed service companies

Commentary – Tax Reporter ¶1041-580

Normal payments

Commentary – Tax Reporter ¶1041-425
HMRC Guidance – CISR76020

Other methods of payment

Commentary – Tax Reporter ¶1041-400
HMRC Guidance – PAYE82003 ; PAYE82004

Personal service companies

Commentary – Tax Reporter ¶1041-575

Phoenix directors

Commentary – Tax Reporter ¶1041-500
Case Law – Inzani v. R & C Commrs

Primary Class 1 NICs treated as paid

Commentary – Tax Reporter ¶1007-475

Quarterly payment

Commentary – Tax Reporter ¶1041-450

Recovery of unpaid contributions from travel expenses of workers providing services through intermediaries

Commentary – Tax Reporter ¶1041-545

Security for payment

Commentary – Tax Reporter ¶1041-535

Successions to business

Commentary – Tax Reporter ¶1041-550

Wilful failure to make deductions

Commentary – Tax Reporter ¶1041-525

Year-end reconciliation

Commentary – Tax Reporter ¶1041-475

Class 1A contributions

Errors in payment

Commentary – Tax Reporter ¶1010-525

Generally

Commentary – Tax Reporter ¶1010-425

Interest on late payments

Commentary – Tax Reporter ¶1010-775

Late or incorrect payment

Commentary – Tax Reporter ¶1010-425

Special rules when business closed or transferred

Commentary – Tax Reporter ¶1010-425

Class 1B contributions

Commentary – Tax Reporter ¶1011-800

Class 2 contributions

Direct debit payments pre-April 2015

Commentary – Tax Reporter ¶1016-150

Due-by dates

Commentary – Tax Reporter ¶1016-100

Generally

Commentary – Tax Reporter ¶1016-100

Late payment due to ignorance or error

Commentary – Tax Reporter ¶1016-190

Repayment

Commentary – Tax Reporter ¶1016-100 ; Tax Reporter ¶1016-175

Tax years up to 2014–15

Commentary – Tax Reporter ¶1016-140

Class 3 contributions

Additional relaxation of time limits

Commentary – Tax Reporter ¶1020-750

Direct debit

Commentary – Tax Reporter ¶1020-975

Expatriates

Commentary – Tax Reporter ¶1021-000

Extension by regulation

Commentary – Tax Reporter ¶1020-675–Tax Reporter ¶1020-685

Extensions to time limits

Commentary – Tax Reporter ¶1020-600–Tax Reporter ¶1020-675

Methods

Commentary – Tax Reporter ¶1020-975

Notification requirements

Commentary – Tax Reporter ¶1021-100

Quarterly billing

Commentary – Tax Reporter ¶1020-975

Rate, timing of payment affecting

Commentary – Tax Reporter ¶1020-700

Time limits

Commentary – Tax Reporter ¶1020-575

Value of making

Commentary – Tax Reporter ¶1021-200

Class 4 contributions

Commentary – Tax Reporter ¶1018-500