E8.1011 Introduction to NIC recovery proceedings
Contributions unpaid by the employer and certified by HMRC (see E8.906) are recoverable from the employer in the same way as unpaid PAYE liabilities (see E4.11136 onwards), in one action without distinguishing the amount of contributions included in the total for which recovery is sought (but without prejudice to HMRC's right to bring separate actions in respect of each class of unpaid contribution)1. Alternatively,
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