If the employer follows an 'abnormal pay practice' (ie one which HMRC considers to be abnormal for that employment), any question relating to Class 1 contributions may be determined by HMRC, with a view to counteracting the consequent avoidance or reduction of such contributions, as if the earnings had actually been paid in accordance with a practice which was normal for that employment1. Counteraction may be taken by an officer of HMRC on their own initiative. However, if application is made by either the employer or the employee, such an officer must 'decide any question relating to … earnings-related contributions as if the secondary contributor had not followed an abnormal pay practice but had followed a practice normal for the
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