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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.9 Employer compliance reviews /Typical danger areas / A6.952 Class 1 National Insurance

A6.952 Class 1 National Insurance

Administration and compliance

There are a number of potential dangers relating to NIC. An employer will be responsible for any liability as HMRC will regard an error as a failure to operate PAYE correctly. As a result they will be responsible for both employers' and employees' National Insurance. Unlike most errors, National Insurance mistakes could result in refunds. The typical errors include:

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•�� use by the employer of an incorrect National Insurance category letter
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An employer

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E5.607 Corporate members

E5.406A Employees of European Union institutions—tax exemptions

E4.507S Operation of the charge on securities with artificially enhanced market value

B2.218 Surplus business accommodation

E6.303A Domicile of origin

A4.214 Claims following further assessments—income tax and capital gains tax

E8.810 Application for a National Insurance number

I5.251 Absolute entitlement by the life tenant

C2.902 Wasting assets—wasting of allowable expenditure

C2.108 Contingent liabilities

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

D3.410 Benefits provided by close companies to participators

E4.115 Employment income—place of performance of duties

D1.1061 Substantial shareholding exemption—interaction with other reliefs

I5.1122 More than one settlor (income tax and CGT)

D6.711 Liquidation—capital gains implications

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

D6.233 Rights issue—sale of rights nil paid

E6.102K Statutory residence test—the definition of a 'home'